TaxTMI 
TaxTMI 
TaxTMI 
Supply through E - Commerce (Hybrid Order)
X X X X Extracts X X X X
X X X X Extracts X X X X
....upply through E - Commerce (Hybrid Order)<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 5-1-2022 Last Reply Date:- 26-1-2022 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>XYZ is having a sweet shop and restaurant in the same premises and adjacent to each other. W.e.f. 01.01.22, if goods are sold through e - commerce operator (ECO) from a restaurant then the ECO is required ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to charge GST @ 5% and not XYZ. If a customer is giving a single order for both the items viz. sold through restaurant as well as through sweet shop, what will be GST Rate and who will be liable to pay GST? Reply By Alkesh Jani: The Reply: Shri Please refer Sl.No. 08, 09,&10 of Circular No.167/2021-GST dated 17.12.2021. Reply By Shilpi Jain: The Reply: The supplies which you treat as restaura....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt service will be liable in the hands of the ECO. Rest will be liable in your hands . Reply By CAHemanth Kumar: The Reply: Circular No. 167/23/2021-GST Would supply of goods or services other than 'restaurant service' through ECOs be taxed at 5% without ITC? ECO is required to pay GST on services notified under section 9(5), besides the services/other supplies made on his own account. On any....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... supply that is not notified under section 9(5), that is supplied by a person through ECO, the liability to pay GST continues on such supplier and ECO shall continue to pay TCS on such supplies. Thus, present dispensation continues for ECO, on supplies other than restaurant services. On such supplies (other than restaurant services made through ECO) GST will continue to be billed, collected and d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eposited in the same manner as is being done at present. ECO will deposit TCS on such supplies. Whether sale of sweet at shop (having dine in facility) located in a restaurant will also be considered as restaurant services as there are some AAR states that sweet shops will also be considered as restaurant? Experts can share their views.<br> Discussion Forum - Knowledge Sharing ....