The Commercial Tax Department, Rajasthan on December 23, 2021 has issued Clarification on GST on service supplied by restaurants through e-commerce operators.
The following clarifications have been issued namely: -
• The ECO shall be liable to pay GST on restaurant services from January 1, 2022. The ECOs will no longer be required to collect TCS and file GSTR 8 in respect of restaurant services on which it pays tax in terms
• ECOs are not required to take separate registration for payment of tax on restaurant service
• The invoice in respect of restaurant service supplied through ECO will be issued by ECO
[Circular No. 23/2021]
