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    <title>Composition scheme for Restaurants delivering through swiggy</title>
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    <description>Restaurants supplying food through an e commerce platform remain eligible for the composition scheme because the platform is not required to collect TCS on those food service supplies under the TCS exclusion for operator services; however, eligibility can be lost if the restaurant makes other supplies via the platform that attract platform collected TCS or if the supplies are otherwise subject to TCS/RCM, and practical reporting of such turnover in the composition return may require further clarification.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=119786</link>
      <description>Restaurants supplying food through an e commerce platform remain eligible for the composition scheme because the platform is not required to collect TCS on those food service supplies under the TCS exclusion for operator services; however, eligibility can be lost if the restaurant makes other supplies via the platform that attract platform collected TCS or if the supplies are otherwise subject to TCS/RCM, and practical reporting of such turnover in the composition return may require further clarification.</description>
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