XYZ(Proprietor) having a sweet shop and from the same premises he is also providing restaurant services. Items sold on shop counter, the GST rate charged is the rate applicable to that product and item sold from restaurant, GST @ 5% is charged. Certain items which are sold from shop counter are also sold through Zomato, Swiggy etc. or is given as home delivery by the shop themselves. The GST rate for such deliveries will be treated as restaurant service or shop sale?
Sale through E - Commerce
Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax) (519 Points)
24 June 2021
CAclubindia
