Swiggy sales

The 18% GST paid to the dealer for purchase of ice-cream can be claimed as ITC.

The 18% GST paid to Zomato/Swiggy can be claimed as ITC. GST input can be claimed for packing charges.

GST input cannot be claimed against 5% rate charged for the ice cream.

Here Swiggy/Zomato will pay the GST under RCM right. Why is the liability of 5% is on you here?

Same issue with me....we are ice cream manufacturers and selling ice cream @ 18% with ITC.

However sales through zomato and swiggy are charged @ 5% under RCM

Are we required to pay balance 13% gst as our cost? 

Same issue with me..do we have to proportionate the ITc as sale is in two tax rate one is 18% and other is 5% through..what hv u done?kindly guide

GST treatment of Swiggy sales depends on whether you are under the composition scheme or the regular GST scheme.

Under the REGULAR GST scheme:
- Your sales through Swiggy are taxable at the applicable rate (5% for restaurants without ITC, 12% or 18% for others)
- Swiggy collects 1% GST TCS on the net value of your sales and deposits it in your GST cash ledger ,  it shows in GSTR-2B and can be used to pay output GST
- Report your Swiggy sales in GSTR-1 under Table 7 (B2C large if the sale is above Rs 2.5 lakh to a single recipient) or Table 8 (B2C others for all typical restaurant sales)
- The sale is always to the end customer, not to Swiggy ,  Swiggy is the ECO, not the buyer

Under the COMPOSITION scheme:
- Restaurants under composition pay GST at 5% on turnover (flat, no ITC)
- Swiggy still collects the GST TCS, but since composition dealers cannot claim ITC, this TCS amount sits in the cash ledger and can only be used to pay composition tax output liability
- Report total turnover including Swiggy sales in the quarterly CMP-08 filing

Note: Swiggy charges you commission which is a separate B2B invoice from them to you at 18% GST ,  this is where the ITC question arises (available only for regular scheme dealers).

This [GST compliance guide for quick commerce sellers](https://taxgarden.in/blog/gst-compliance-quick-commerce-sellers-blinkit-swiggy-zepto-2026) covers TCS mechanics, GSTR-1 reporting, and scheme comparisons for food delivery platforms.