Circular No. 167 / 23 /2021 – GST

CBIC-190354/207/2021-TRU Section-CBEC
Government of India
Ministry of Finance
Department of Revenue
****
North Block, New Delhi,
Dated the 17th December, 2021
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal
Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)

Madam/Sir,
Sub: GST on service supplied by restaurants through e-commerce operators
–reg.

The GST Council in its 45th meeting held on 17th September, 2021
recommended to notify ‚Restaurant Service‛ under section 9(5) of the CGST Act,
2017. Accordingly, the tax on supplies of restaurant service supplied through ecommerce operators shall be paid by the e-commerce operator. In this regard
notification No. 17/2021 dated 18.11.2021 has been issued

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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