ITC on swiggy commission

This discussion clarifies whether restaurants can claim Input Tax Credit (ITC) on GST paid for Swiggy commissions. While generally ITC is available on outward taxable supplies, the concessional GST rate of 5% applied to restaurant sales, including ice cream, may prevent ITC claims on commissions. The availability of ITC depends on whether the sale is classified as goods or services, with specific restrictions under Section 17(5) of the CGST Act.