(Corresponding Central Circular No. 167/23/2021-GST)
Subject: GST on service supplied by restaurants through e-commerce operators.
The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify 'Restaurant Service' under section 9(5) of the WBGST Act, 2017. Accordingly, the tax on supplies of restaurant service supplied through e-commerce operators shall be paid by the e-commerce operator. In this regard notification No. 39-F.T dated 10.01.2022 has been issued with effect from 01.01.2022.
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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3. Difficulty, if any, in the implementation of the above circular may please be brought to the notice of the Commissioner.
Sd/-
(Khalid Aizaz Anwar)
Commissioner, State Tax,
West Bengal