#Composition Scheme

2 articles

A restaurant owner handing a packaged food delivery order to a rider while a GST invoice book and billing machine sit on the counter.

GST on Restaurants and Food Delivery: Rates and Composition Scheme

A standalone restaurant, a hotel restaurant, and a cloud kitchen selling through Swiggy can all face different GST treatment. Here's the current rate position, the composition scheme trade-off, and who actually collects the tax on a delivery order.

25 August 20267 min read

A small shopkeeper billing a customer at a counter with a GST invoice book and calculator

GST

GST Registration: Regular Scheme vs Composition Scheme for Small Businesses

Composition means a lower flat rate and simpler filing, but it costs you input tax credit and inter-state sales. Here's how the trade-off actually plays out.

14 August 20266 min read