Resturant service

Dear sir, as per the section 10(2) (d), (condition for conposition scheme), the person is not engaged in supplies made though Electronic commerce operator who is required to collect TCS as per section 52.
In section 52, Tcs is collected by ECO who collects the amount of goods and services from recepient.
Therefore, the composition dealer cannot make supply through Zomato, Swiggy etc...

A composition dealer cant sell through zomato , SWIGGY and other website as e commerce operator is not allowed to opt composition scheme

Not Allowed by virtue of SECTION 10(2) of the CGST Act 2017.

The registered person shall not be eligible for composition scheme. if engaged in making supply of goods through electronic commerce operator.

which means that restaurant service cannot supply goods through electronic commerce operator like swiggy, zomato etc.
They need to collect 5% in the turnover where no ITC can be availed.