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

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