New Delhi, Sept. 8 -- The recent changes in Goods and Services Tax (GST) rules for the food services sector are expected to have a mixed impact, with food delivery platforms facing higher costs while Quick Service Restaurants (QSRs) stand to benefit from tax reductions, according to a report by Bernstein.

The report highlighted that a specific new GST has been implemented on local delivery services via Electronic Commerce Operators (ECO). This applies especially in cases where the person supplying such services, typically gig economy workers, is not liable for GST registration.

Delivery charges, which account for 10-20 per cent of revenue for food delivery platforms, were previously exempt from GST but will now fall under the 18 per cen...