New tax provisions for food delivery ecosystem

With the passage of time, GST is widening its scope to levy the tax and making it muskier for the authorities to fill the revenue coffers.  With effect from Jan 1 2022 E-commerce operators (“ECO”) are now made liable to pay GST on “restaurant services” provided through their e-commerce platform. The change will not only impact the compliances of ECO but also affect their eateries i.e. restaur…