Restaurant Services through E-Commerce Operator under GST | Section 9(5) along with Circular 167

Описание к видео Restaurant Services through E-Commerce Operator under GST | Section 9(5) along with Circular 167

#gstamendments

In this lecture, we will discuss and analyse the impact of adding restaurant services through e-commerce operator under section 9(5) of the CGST Act.

With effect from 01.01.2022, supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises has also been notified under the category of services, the tax on which is payable by the ECO if such services are supplied through ECO.

In other words, the tax on supplies of restaurant service supplied through ECO shall be paid by the ECO.

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