GST
GST on Zomato and Swiggy food orders
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Facts
From 1 January 2022, restaurant services ordered through e-commerce operators like Zomato and Swiggy are taxed under Sec 9(5): the operator collects and pays the 5 percent GST, not the restaurant. Platform fees carry their own GST.
Provisions and law
- Sec 9(5), CGST Act 2017For notified services, the e-commerce operator pays the GST instead of the actual supplier
- Notification 17/2021-Central Tax (Rate)Restaurant services through e-commerce operators notified under Sec 9(5) from 1 January 2022
Analysis
On a ₹500 order, the 5 percent GST of ₹25 is paid by the platform. Delivery and platform fees are separate services from the platform and carry 18 percent. Check the invoice split.
Conclusion
- Download the invoice from the app.
- Check GST on food and on fees separately.
- Raise errors with the platform support.
- Keep invoices for business meals if registered.
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