ITC On Commision & Service charge Swiggy

We are providing restaurant service through Swiggy & Zomato. Can we claim ITC credit for the commission and Service Charge charged by Swiggy and Zomato?

Replies (8)
Quick Summary
This discussion explores whether restaurants can claim Input Tax Credit (ITC) on commission and service charges paid to food delivery platforms like Swiggy and Zomato. The key factor determining ITC eligibility is the GST rate applied to restaurant services. If a restaurant is under the 5% GST tax bracket, particularly when opting for the composition scheme, ITC on these platform charges is generally not available.

What percentage of GST You charged in sales...??

GST charged & Paid By Swiggy & Zomato u/s 9(5)

Originally posted by : PANACEA CONSULTANTS
opening quote GST charged & Paid By Swiggy & Zomato u/s 9(5) closing quote

As per Your first query, You asked for avail the ITC from their charged commission.

 

But, I asked about You charge GST on that foods and others...

5% on Restuarant Service

If the restaurant under 5 percent tax bracket then ITC is not available for the said commission charges paid to the swiggy, Zomato and others.
ITC are not allowed on all the input and input services associated with restaurant services.

GST 5% charged when opted composition scheme in the case of restaurant and cratering service ,so ITC not allowed.

ITC on Swiggy commission depends on which GST registration category you are under.

Under regular GST scheme:
- Commission paid to Swiggy is a B2B input service taxable at 18%
- You CAN claim ITC on this commission provided the invoice appears in your GSTR-2B
- Section 17(5) blocks ITC on food and beverages for personal consumption, but the Swiggy commission is not food ,  it is an input service, so this block does NOT apply to the commission
- ITC claim is subject to matching with GSTR-2B and supplier having filed their GSTR-1

Under composition scheme:
- You CANNOT claim any ITC under Section 10 of CGST Act
- Composition dealers pay a flat rate on turnover and have no ITC entitlement regardless of input service category

For restaurant owners on composition scheme: the commission becomes a cost because no ITC offset is available. For regular scheme restaurants: claim the ITC in GSTR-3B table 4A for the month the invoice appears in GSTR-2B.

This [GST compliance guide for quick commerce sellers](https://taxgarden.in/blog/gst-compliance-quick-commerce-sellers-blinkit-swiggy-zepto-2026) covers ITC availability for food delivery platform sellers under both schemes.

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