Sir ,The condition in case of Composition scheme is a person should not be selling thru’ E commerce operators. If a restaurant sells thru’ Swiggy or Zomato will it be treated as Sales thru’ E commerce operator ??

Reply: Under section 2(45) of the Central Goods and Services Tax Act,2017  “electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. According to this definition Swiggy and Zomato are providing services through electronic platform. Therefore, u/s 10(2) any person engaged in making any supply of goods through an electronic commerce operator is not eligible to opt for composition scheme.