The Goods and Service Tax (GST) regime will see a host of tax rate and procedural changes coming into force from New Year, January  first,  including liability on e-commerce operators to pay tax on services provided through them by way of passenger transport or restaurant services.

Further, the correction in inverted duty structure in footwear and textile sectors would come into effect from Saturday wherein all footwear, irrespective of prices, will attract GST at 12 percent while all textile products, except cotton, including readymade garments will have 12 percent GST. While the passenger transport services provided by auto rickshaw drivers through offline/ manual mode would continue to be exempt, such services when provided through any ecommerce platform would become taxable effective January 1, 2022, at 5 percent rate.

The procedural changes that would come into effect include e-commerce operators, like Swiggy and Zomato, being made liable to collect and deposit GST with the government on restaurant services supplied through them from January 1. They would also be required to issue invoices in respect of such services. There would be no extra tax burden on the end consumer as currently restaurants are collecting and depositing GST.

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