DG of GST Intelligence (DGGI) has sent GST demand notices worth ₹400 crore and ₹350 crore to Zomato and Swiggy respectively, CNBC-TV18 reported. DGGI reportedly believes that since delivery is a service, the food delivery platforms must pay GST on delivery fee they charge. The notices pertain to the fee Zomato and Swiggy charged between July 2017 and March 2023.