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    <title>GST on service supplied by restaurants through e-commerce operators</title>
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    <description>E-commerce operators are liable to pay GST on restaurant services supplied through their platforms from 1 January 2022 and need not collect TCS or file GSTR-8 for such services; this liability covers supplies by unregistered persons, does not require separate registration if already registered under rule 8, and must be discharged in cash without utilizing ITC, while ECOs may continue to claim ITC on inputs for their own services and must issue invoices for restaurant services supplied through them.</description>
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      <description>E-commerce operators are liable to pay GST on restaurant services supplied through their platforms from 1 January 2022 and need not collect TCS or file GSTR-8 for such services; this liability covers supplies by unregistered persons, does not require separate registration if already registered under rule 8, and must be discharged in cash without utilizing ITC, while ECOs may continue to claim ITC on inputs for their own services and must issue invoices for restaurant services supplied through them.</description>
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