Restaurant service

Yes ,... composit dealer can provide Resturant Services.

But its supply its service through Zomato & Swiggy, which is E commerce operater.

Yes if Swiggy & Zomato falls under the defination E-commerce Operator then
As per clause (d) of subsection (2) of Section 10 CGST Act : He cannot supply a GOODS through E-COMMERCE Operator .

Hence cannot opt for Composition .

But Kindly check in above clause ITS GOODS not SERVICE & Resturant supplies are cover under Services so in my point of view yes he can take registration for composition scheme


Open for Other Opinion