Page 18 - Ch3_RCM

Ü One of such services as per section 9(5) of CGST Act, 2017, is as under:-
Supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at

specified premises.
Discussion & Conclusion:-
1) The person liable to pay GST in this case is the ECO- Swiggy. All the provisions of the GST law shall
apply to Swiggy as if it is the supplier liable for paying the tax in relation to the supply of such services. It

is assumed that Open Cloud Kitchen does not come under the category of specified premises.
2) No, as the ECO – Swiggy is now liable to pay GST on the restaurant services, it will not be required to
collect tax at source.
3) No, the tax liability shall be paid only in cash.

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