GST on Food 2026 — Restaurant, Packaged Items & Delivery Rates

Updated: 3 June 2026 | CGST Act | Latest GST Council Decisions | Incl. Zomato/Swiggy Rules

GST on food varies by category: Fresh vegetables, fruits, milk, eggs — 0% (exempt). Packaged/branded food (flour, rice, atta) — 5%. Non-AC restaurants (no alcohol) — 5% GST (no ITC). AC restaurants, five-star, or alcohol licence — 18% GST. Zomato/Swiggy food delivery — 5% (aggregator pays from Jan 2022). Packaged beverages — 12–18%. Alcoholic beverages — outside GST (state VAT + excise duty apply).

5% / 18%

Restaurant food: 5% GST (non-AC, no alcohol) | 18% (AC or alcohol licence)
No ITC on restaurant food for either rate. Fresh produce & milk remain GST-exempt.

GST Rates on Food Items — Comprehensive Table

Food Category / Item	Examples	GST Rate	ITC Available
Fresh vegetables	Tomato, onion, potato, leafy greens	0% (Exempt)	N/A
Fresh fruits	Mango, banana, apple, grapes	0% (Exempt)	N/A
Milk & dairy (unprocessed)	Fresh/pasteurised milk, curd, lassi (unbranded)	0% (Exempt)	N/A
Eggs	Poultry eggs, bird eggs	0% (Exempt)	N/A
Unbranded cereals/pulses	Loose rice, wheat, dal (unpackaged)	0% (Exempt)	N/A
Bread (non-pizza base)	Ordinary/sliced bread	0% (Exempt)	N/A
Branded packaged food	Branded atta, rice, flour, besan (pre-packed)	5%	Yes (B2B)
Frozen vegetables	Frozen peas, corn, mixed veg	5%	Yes (B2B)
Packed paneer (branded)	Amul paneer, Mother Dairy paneer	5%	Yes (B2B)
Coffee/tea (not in restaurant)	Roasted coffee beans, tea leaves (branded)	5%	Yes (B2B)
Namkeen & savoury snacks	Bhujia, mixtures, aloo chips	12%	Yes (B2B)
Dry fruits (branded/packaged)	Almonds, cashews, raisins (packed)	12%	Yes (B2B)
Fruit juices & drinks	Packaged juice, squash, nectar	12%	Yes (B2B)
Flavoured milk	Amul Kool, Mango Sip	12%	Yes (B2B)
Biscuits (all types)	Parle-G, Oreo, cream biscuits	18%	Yes (B2B)
Chocolates & confectionery	KitKat, Dairy Milk, candy	18%	Yes (B2B)
Aerated/carbonated beverages	Coca-Cola, Pepsi, soft drinks	28% + 12% cess	Yes (B2B)
Restaurant (non-AC, no alcohol)	Dhaba, non-AC eatery, standalone takeaway	5% (no ITC)	No
Restaurant (AC / with alcohol / five-star)	Hotel restaurant, fine dining, lounge bar	18% (no ITC)	No
Online food delivery (Swiggy/Zomato)	App-ordered restaurant food	5% (paid by aggregator)	No
Outdoor catering	Wedding buffet, event catering	18%	Yes
Airline in-flight meals	Economy/business class food	5%	No
Alcoholic beverages	Beer, whisky, wine	Outside GST (VAT+Excise)	N/A

Key Rules for Restaurant GST

The classification of a restaurant as AC or non-AC is based on the physical infrastructure. If even a part of the restaurant has air conditioning, the entire establishment is taxed at 18% GST. Restaurants inside hotels with room tariffs of ₹7,500 or more also attract 18% GST. Importantly, no ITC is available to restaurants at either rate (5% or 18%) under the current regime — they cannot offset input taxes on raw materials, rent, or utilities against their output GST liability.

Composition scheme dealers (restaurants with turnover up to ₹1.5 crore) pay a flat 5% GST under the composition scheme and cannot collect GST from customers separately — they pay it from their own pocket.

GST on Zomato / Swiggy Deliveries (from Jan 2022)

From 1 January 2022, food delivery aggregators (Swiggy, Zomato) are treated as deemed suppliers under Section 9(5) of the CGST Act. The aggregator — not the restaurant — is liable to collect and pay 5% GST on food orders placed through the app. The GST is collected on the food bill value (excluding the delivery/platform fee, which may attract 18% GST separately). This does not change the effective rate for the customer but shifts compliance responsibility to the platform.

Frequently Asked Questions

Is restaurant food taxed at 5% or 18% GST?

It depends on the type of restaurant. Non-AC restaurants (without alcohol licence): 5% GST, no Input Tax Credit (ITC). AC restaurants, five-star hotels, and restaurants with liquor licence: 18% GST. Restaurants in hotels where room tariff is ₹7,500 or more per night: 18% GST. Standalone outdoor/food court stalls: 5% (no ITC). The rate is determined by the restaurant's classification, not the individual dish ordered.

What is the GST on online food delivery via Swiggy or Zomato?

From 1 January 2022, food aggregators like Swiggy and Zomato are treated as deemed suppliers of restaurant services and must collect and pay GST at 5% (no ITC) on food orders delivered through their platforms. This was introduced under Section 9(5) of the CGST Act. The platform charges 5% GST on the food value (excluding delivery charges). Delivery charges by the platform may separately attract GST at 18%. The effective food GST rate remains at 5%.

What is the GST rate on packaged biscuits, chips, and snacks?

Packaged/branded food snacks attract GST as follows: Biscuits (all types, including glucose biscuits): 18% GST. Namkeen, bhujia, mixtures, and similar snacks: 12% GST. Potato chips and similar preparations: 12% GST. Branded breakfast cereals: 18% GST. Chocolates and confectionery: 18% GST. Unbranded/loose namkeen sold below ₹500/kg without pre-packaging: 5% or exempt depending on classification. Always check the HSN code on the product label for the exact applicable rate.

Is milk and fresh fruit exempt from GST?

Yes. Fresh milk (pasteurised or not, in loose or packaged form without branding): 0% GST (exempt). Fresh fruits and vegetables (unprocessed): 0% GST (exempt). Eggs: 0% GST (exempt). Fresh coconut: 0% GST (exempt). However, flavoured milk (e.g., chocolate milk, Amul Kool): 12% GST. Fruit pulps, squashes, and concentrates: 12–18% GST. Packaged/branded dry fruits: 12% GST. Frozen vegetables: 5% GST. The exemption applies to natural, unprocessed food in its basic form.

What is the GST rate on catering services?

GST on catering services: Outdoor catering (at events, weddings, parties): 18% GST with ITC allowed on input services. Catering services in canteens at factories or offices (if provided by employer under statutory obligation): 5% GST. Mid-day meal catering to schools under government scheme: Exempt (0%). Railway catering (on trains): 5% GST. Airline catering (in-flight meals): 5% GST. Catering at religious places (dharamshalas, religious institutions): May be exempt subject to conditions. Catering is generally classified under SAC 996334.

GST Rates GST on Services GST Registration GST Composition Scheme GST HSN Code

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