Subject: GST on service supplied by restaurants through e-commerce operators -reg.
The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify "Restaurant Service" under section 9(5) of the Assam GST Act, 2017. Accordingly, the tax on supplies of restaurant service supplied through e-commerce operators shall be paid by the e-commerce operator.
2. Certain representations have been received requesting for clarification regarding modalities of compliance to the GST laws in respect of supply of restaurant service through e-commerce operators (ECO). Clarifications are as follows:
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On any supply that is not notified under section 9(5), that is supplied by a person through ECO, the liability to pay GST continues on such supplier and ECO shall continue to pay TCS on such supplies. Thus, present dispensation continues for ECO, on supplies other than restaurant services. On such supplies (other than restaurant services made through ECO) GST will continue to be billed, collected and deposited in the same manner as is being done at present. ECO will deposit TCS on such supplies.
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Registered persons supplying restaurant services through ECOs under section 9(5) will report such supplies of restaurant services made through ECOs in Table 8 of GSTR-1 and Table 3.1 (c) of GSTR-3B, for the time being.
3. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules.
4. Difficulties, if any, in implementation of the above circular may be brought to the notice of the Principal Commissioner at an early date.
5. This Circular shall be deemed to have been issued on 17th December, 2021.
Sd/-
(Rakesh Agarwala, IAS,)
Principal Commissioner of State tax, Assam,
Dispur, Guwahati