Tax on restaurant service by e-commerce operators

Till date, in respect of rent-cab-service, hotel services by unregistered persons, and services by way of house-keeping, were taxable at the hands of e-commerce operator. W.e.f. 01.01.2022, restaurant services (except restaurants located in hotels having tariff of INR 7500 and above) will also be liable to tax at the hands of e-commerce operator. On such services, e-commerce operators would not be liable to deduct TCS.

E-commerce operators will be liable to pay tax even for supplies made by unregistered restaurants.

E-commerce operators will not be liable to deduct TCS on such supplies.

Reporting requirement-