GST on service supplied by restaurants through e-commerce operators

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....pur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated                    Shimla-9                               5th Jan., 2022. Sir, Sub: GST on service supplied by restaurants through e-commerce operators-reg. The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify 'Restaurant Service‛ under section 9(5) of the CGST/SGST Act, 2017. Accordingl....

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....T-REG 01) of the HPGST Rules, 2017 (as a supplier of their own goods or services), there would be no mandatory requirement of taking separate registration by ECOs for payment of tax on restaurant service under section 9(5) of the HPGST Act, 2017. 3. Would the ECOs be liable to pay tax on supply of restaurant service made by unregistered business entities? Yes. ECOs will be liable to pay GST on any restaurant service supplied through them including by an unregistered person. 4. What would be the aggregate turnover of person supplying 'restaurant service' through ECOs? It is clarified that the aggregate turnover of person supplying restaurant service through ECOs shall be computed as defined in section 2(6) of the HPGST....

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....at on restaurant service, ECO shall pay the entire GST liability in cash (No ITC could be utilised for payment of GST on restaurant service supplied through ECO) 7. Can ECO utilize its Input Tax Credit to pay tax w.r.t 'restaurant service' supplied through the ECO? No. As stated above, the liability of payment of tax by ECO as per section 9(5) shall be discharged in cash. 8. 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 supply that is not notified under section 9(5), that is supplied by a person through ECO, the liability to p....