Whether ITC eligible for hotel / restaurant if opted to pay tax under composition

This query is : Resolved

Venkateshwarlu Pulluri (Querist)
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05 December 2023 Dear sir/s,

whether ITC eligible for hotel/restaurant, if opted to pay tax under composition
and is the supplies made through swiggy and zomato exempt from tax

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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06 December 2023 NO, ITC is not available under composition scheme. supplies made through e commerce operators are not exempt technically but only e commerce operators are required to pay tax on that.