15 April 2019
Dear Experts..i want to know that if someone having business of restaurant under Composition Scheme and foods are delivered through booking on App by Swiggy. After every week Swiggy sends Bill of Service Fee they add GST 18% (CGST9% and SGST9%) on it. My query is that can we take claim of 18% GST chagred on Service Fee to set up liability of GST on total sale of quarterly under Composition Scheme? Or is there any other Bill we should ask for from Swiggy?
15 April 2019
A person registered under composition scheme can not take ITC
Sec 10 of CGST Act - Any dealer registered under Composition Scheme will not be eligible to take credit of Input Tax credit on purchases. Also, the buyer of those goods will not get the credit of taxes paid.