![]() Would ECOs have to mandatorily take a separate registration w.r.t. As only restaurant services are covered under section 9(5), ECOs are liable to collect TCS under section 52 of CGST Act on other goods and services supplied through them.ģ. Whether ECOs is liable to collect TCS under section 52 of CGST Act on other goods and services supplied through them? Since the restaurant service is notified under section 9(5), ECOs paying GST for restaurant service supplied through them by restaurants is not liable to collect TCS under section 52 of CGST Act w.e.f. Whether ECOs paying GST for restaurant service supplied through them by restaurants is liable to collect TCS under section 52 of CGST Act, 2017 ?Īs Section 52(1) explanation clearly says “Net Value of Taxable Supplies” shall mean the aggregate value of taxable supplies of goods or services or both, other than services notified under section 9(5), made during any month by all registered persons through the operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month. Whereas the restaurant is liable to pay on supply of restaurant service through swiggy.ĬBIC issued various clarifications vide Circular No. ![]() located at specified premises”.Īs we saw earlier, Hotel Taj Coromandel comes under the definition of specified premises and the restaurant supplying the restaurant service is located at the specified premises, Swiggy is not liable to pay GST. Whether Swiggy is liable to pay GST on restaurant service supplied by a restaurant in Hotel Taj Coromandel?Īs Section 9(5)(iv) reads as “Supply of restaurant service other than the services supplied by restaurant, eating joints etc. 7,500/- per unit per day, Hotel Taj Coromandel is termed as specified premises. 7,500/- per unit per day and Hotel Taj Coromandel has a room which has a declared tariff of above Rs. As the definition reads as hotel accommodation service having declared tariff of any unit of accommodation above Rs. Whether Hotel Taj Coromandel is termed as “Specified Premises” under GST?Īnswer is yes. 10,000 per unit per day.Ī restaurant in Hotel Taj Coromondel is supplying restaurant services through Swiggy. It has various rooms having declared tariff of Rs. Hotel Taj Coromandel is providing hotel accommodation service. Specified premises means premises providing hotel accommodation service having declared tariffof any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. “Restaurant service” means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. The term “Restaurant Service” is defined vide Notification No. Supply of restaurant service other than the services supplied by restaurant, eating joints etc. Specified Categories of services, the tax of which shall be paid by ECO if such services are supplied through it and all provisions of this Act shall apply to such ECO as if he is the supplier liable for paying the tax in relation to the supply of such services.Ĭlause (iv) of Section 9(5) is notified vide Notification No. 01 st January 2022 E – Commerce Operator is liable to pay GST. Earlier, when restaurant supplied food through E – Commerce Operator, restaurant was liable to pay GST on supply of food.
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