A hotel supplying food tied up with swiggy/zomoto (e-commerce operator) apart from its regular business.
Whether the hotel call opt composition scheme under GST?
Please clarify
No, he is not eligible to opt for Composition Scheme.
As per Restrictions & Conditions laid down in the Provision of Section 10(2) of the CGST Act 2017 read with Rule 5 of the CGST Rules 2017, A person who supplies his goods/services through an e-commerce operator cannot opt to pay tax under the Provision of Section 10 i.e. Composition Scheme.
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