TaxTMI 
TaxTMI 
Supply through E - Commerce
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....upply through E - Commerce<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 15-2-2022 Last Reply Date:- 16-2-2022 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>When restaurant supply is through e -commerce (ECO), the restaurant will issue Bill of Supply without charging GST to ECO. This will be treated as 'Nil' rated, 'Exempted', 'Non - GST' or any other category of supply? R....
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....eply By Rajagopalan Ranganathan: The Reply: Sir, According to Sl. No. 1 of the table appended to Circular No. 167/23/2021-GST dated 17.12.2021 issued by CBIC, "as 'restaurant service' has been notified under section 9(5) of the CGST Act, 2017, the ECO shall be liable to pay GST on restaurant services provided, with effect from the 1st January 2022, through ECO. Accordingly, the ECOs will no....
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.... longer be required to collect TCS and file GSTR 8 in respect of restaurant services on which it pays tax in terms of section 9(5). Therefore GST on the supply of eatables by a restaurant through ECO the liability to pay GST is on ECO. Therefore the restaurant supplying eatables will be treated as exempted supply in the hands of the restaurant. Reply By Shilpi Jain: The Reply: In my view, this w....
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....ill still be a taxable supply since tax is being paid on it and exempt supply def does not include supplies on which gst is paid under section 9(5) Reply By Shilpi Jain: The Reply: Pls also glance through my article relating to this https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=10158 Reply By Shilpi Jain: The Reply: Also, circulars are not law. Things mentioned in th....
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....e circular should be tested in the background of the law and then followed. These days circulars are majorly not in line with law, they don't mention the legal backing for any clarification and are issued with revenue bias<br> Discussion Forum - Knowledge Sharing ....