One of our clients is a restaurant chain having exempt sales through ECO(Swiggy & Zomato), Cash and Swipe Card Sales.
For Cash and Swipe card sales, GST is paid and the same is disclosed in GSTR 1 in B2C Sales and HSN Summary is disclosed using code 996331.
In GSTR-1, should hsn summary for supply made through ECO be disclosed? If yes what is the HSN Code for Restaurant services made through ECOs?
CAclubindia
