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Itc on swiggy or zomato commission

15 May 2021

A is a individual, selling lassi Or ice cream through swiggy Or zomato..

At the month end swiggy or zomato give invoice include GST to "A" For service.
Shall A is liable to claim gst on swiggy invoice???while filing gstr 3b

Note: gst is 5%

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7 Replies

veerendar singh (tax consultant) (3301 Points)
Replied 15 May 2021

Not eligible as he enjoying the relaxation in the form of concessional rate of tax

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CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 15 May 2021

No ITC cannot be claimed

1 Like

CA Altamush Zafar (GST Consultant) (15961 Points)
Replied 15 May 2021

ITC not available if under restaurant services.
If sale as goods then available

1 Like

Venu Gowda (93 Points)
Replied 15 May 2021

Sir is their any valid reason why we can't claim itc on swiggy comission invoice

Ravi singh (Practitioner ) (15 Points)
Replied 15 May 2021

Earlier GST rate was high for Restaurant service, at that time restaurant owner can claim ITC but later on to reduce the cost of food for customers, Govt. relax the rate from 12% to 5% with condition that ITC cant claim. If you want to claim ITC then you have to charge 12% GST from customer.

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CA Altamush Zafar (GST Consultant) (15961 Points)
Replied 15 May 2021

There is no option for 12% for restaurants. ITC not available if service but if food items sold as goods then itc available. So it is a matter of tax planning.