Section 9 (5), restaurant service

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Can anyone explain in the simple language this section only related to restaurant?
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Pls tell us which part you cannot understand.
Yes ...
As per Notification 17/2021 CT (r) R/w Circular 167 GST
The Resturant Services supply on behalf of ECO is brought under Section 9(5) .
That means the Resturant supply made on behalf of E-commerce Operator (Zomato Swiggy) the liability to pay tax on such sale is on E-commerce Operator. Suppliers (Resturant) is not required to deposit GST on such supply.

For More details Check for the link below
https://youtu.be/TTjhjiyydAc


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