Section 9 (5), restaurant service

Can anyone explain in the simple language this section only related to restaurant?
Replies (2)
Quick Summary
This discussion clarifies Section 9(5) of the GST law specifically for restaurants. It explains that when restaurants use e-commerce operators like Zomato or Swiggy to supply their services, the liability to pay GST shifts to the e-commerce operator. Restaurants themselves are therefore not required to deposit GST on these particular sales.

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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details