The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify ‚Restaurant Service‛ under section 9(5) of the CGST Act, 2017. Accordingly, the tax on supplies of restaurant service supplied through e-commerce operators shall be paid by the e-commerce operator. In this regard notification No. 17/2021 dated 18.11.2021 has been issued.
Certain representations have been received requesting for clarification regarding modalities of compliance to the GST laws in respect of supply of restaurant service through e-commerce operators (ECO).
Clarifications to the issues are provided through Circular No. 167/23/2021 – GST, Dated 17th December 2021.