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    <title>GST on service supplied by restaurants through e-commerce operators</title>
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    <description>Supply of restaurant services through electronic commerce operators is taxed such that the ECO is liable to pay GST on those services, will not collect TCS for those taxed services, must pay GST in cash without utilizing ITC for that payment, need not obtain separate registration, must issue invoices for those services, and should report them in returns as outward taxable supplies while restaurants include the value in their aggregate turnover.</description>
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      <description>Supply of restaurant services through electronic commerce operators is taxed such that the ECO is liable to pay GST on those services, will not collect TCS for those taxed services, must pay GST in cash without utilizing ITC for that payment, need not obtain separate registration, must issue invoices for those services, and should report them in returns as outward taxable supplies while restaurants include the value in their aggregate turnover.</description>
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