Supply through E - Commerce (Hybrid Order)

Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax)   (519 Points)

05 January 2022  

XYZ is having a sweet shop and restaurant in the same premises and adjacent to each other. W.e.f. 01.01.22, if goods are sold through e – commerce operator (ECO) from a restaurant then the ECO is required to charge GST @ 5% and not XYZ.   If a customer is giving a single order for both the items viz. sold through restaurant as well as through sweet shop, what will be GST Rate and who will be liable to pay GST?