GST on Restaurant Food India 2025 — Rates & Rules

Q: What is the GST rate on food in restaurants?

Restaurant GST rates: Standalone restaurants (not in hotels): 5% GST (no ITC). Restaurants in hotels where room tariff is ≥ ₹7,500 per night: 18% GST (with ITC). Outdoor catering: 5% GST (no ITC). Restaurant in starred hotels (5-star): 18% GST. AC vs non-AC restaurant distinction: Abolished from January 2018 — now both 5%. Composition scheme restaurants: 5% GST (eligible if turnover ≤ ₹75L). Home delivery via restaurant: 5% GST. Swiggy/Zomato ordering from restaurant: 5% GST collected by the restaurant (but Zomato/Swiggy as ECO collects and pays).

Q: What is the GST on Zomato and Swiggy food delivery?

Zomato and Swiggy are Electronic Commerce Operators (ECO). From January 2022: Zomato/Swiggy are responsible for paying GST (not the restaurant) when food is ordered through their app. GST rate: 5% on food order value — paid by Zomato/Swiggy to government (not by restaurant). Restaurant compliance: Restaurants don't collect GST on Swiggy/Zomato orders — the platform handles it. Delivery charges: 18% GST on delivery fee charged by Zomato/Swiggy. Platform fee/convenience fee: 18% GST. So a ₹500 food order + ₹50 delivery: 5% on ₹500 = ₹25 GST (paid by Zomato) + 18% on ₹50 delivery = ₹9 (shown in bill).

Q: Can restaurants claim ITC on GST inputs?

NO — restaurants paying 5% GST cannot claim ITC. This is a trade-off: lower 5% rate comes with blocked ITC on inputs like kitchen equipment, raw materials, utilities. Restaurants paying 18% GST (in hotel with tariff ≥ ₹7,500): CAN claim ITC on all inputs. Practical issue: Most restaurants at 5% rate cannot recover GST paid on cooking gas, kitchen appliances, packaging material — these are embedded costs. Restaurants operating as composition taxpayer (5% under composition scheme): also no ITC and cannot collect GST separately on bill — must include in food price.

Q: What is the GST on takeaway, packed food, and online ordering?

GST on food contexts: Restaurant dine-in: 5% (standalone) or 18% (premium hotel). Restaurant takeaway: 5% (same as dine-in). Online ordering from restaurant (own website): 5%. Online ordering via Swiggy/Zomato: 5% paid by platform. Packaged food from supermarket: 0-18% depending on product (ready-to-eat: 12-18%; packaged snacks: 12%; milk: 0%; branded staples: 5%). Cloud kitchen (delivery-only, no dine-in): 5% GST. Bakery with seating: treated as restaurant — 5% on eat-in orders; 0-12% on baked goods to take home depending on product.

Q: How does GST apply to hotel room service and banquets?

Hotel room service: If served in room of a hotel with tariff < ₹7,500/night — restaurant GST applies (5%); if hotel tariff ≥ ₹7,500/night — 18% GST. Banquet hall: 18% GST on banquet hall booking (it's a composite supply of venue + food + services). Outdoor catering (corporate events, weddings): 5% GST (no ITC). Wedding catering at client's venue: 5% GST. Hotel providing full wedding package (hall + catering + accommodation): classified as composite supply; GST on principal supply (accommodation if dominant) or bundled. In-flight meals: 5% GST.

Updated: 3 June 2026 | GST Act 2017 | Swiggy, Zomato & Hotel Food

Standalone restaurants: 5% GST (no ITC) on food. Restaurants in hotels with room tariff ≥ ₹7,500: 18% GST (with ITC). Swiggy/Zomato deliveries: 5% GST paid by the platform. Outdoor catering: 5%. Banquets: 18%.

Most restaurants charge 5% GST — no ITC on raw materials or kitchen equipment at this rate.
Swiggy/Zomato handle GST on platform orders since Jan 2022. Check your bill — 5% should be shown.

GST Rates on Food & Restaurant Services

Type	GST Rate	ITC Available?	Notes
Standalone restaurant (dine-in/takeaway)	5%	No	Most common restaurants
Restaurant in hotel (tariff <₹7,500)	5%	No	Budget hotels
Restaurant in hotel (tariff ≥₹7,500)	18%	Yes	Premium/luxury hotels
5-star hotel restaurant	18%	Yes	Always 18%
Outdoor catering	5%	No	Corporate events, weddings
Banquet halls	18%	Yes	Venue + food combined
Food via Swiggy/Zomato	5%	—	Platform pays GST
Swiggy/Zomato delivery charge	18%	—	Delivery service separate
Cloud kitchen	5%	No	Delivery-only restaurants
Composition restaurant	5%	No	Turnover ≤ ₹75L; no GST on bill
In-flight meals	5%	Yes (airline)	Part of airline service

Frequently Asked Questions

What is the GST rate on food in restaurants?

Restaurant GST rates: Standalone restaurants (not in hotels): 5% GST (no ITC). Restaurants in hotels where room tariff is ≥ ₹7,500 per night: 18% GST (with ITC). Outdoor catering: 5% GST (no ITC). Restaurant in starred hotels (5-star): 18% GST. AC vs non-AC restaurant distinction: Abolished from January 2018 — now both 5%. Composition scheme restaurants: 5% GST (eligible if turnover ≤ ₹75L). Home delivery via restaurant: 5% GST. Swiggy/Zomato ordering from restaurant: 5% GST collected by the restaurant (but Zomato/Swiggy as ECO collects and pays).

What is the GST on Zomato and Swiggy food delivery?

Zomato and Swiggy are Electronic Commerce Operators (ECO). From January 2022: Zomato/Swiggy are responsible for paying GST (not the restaurant) when food is ordered through their app. GST rate: 5% on food order value — paid by Zomato/Swiggy to government (not by restaurant). Restaurant compliance: Restaurants don't collect GST on Swiggy/Zomato orders — the platform handles it. Delivery charges: 18% GST on delivery fee charged by Zomato/Swiggy. Platform fee/convenience fee: 18% GST. So a ₹500 food order + ₹50 delivery: 5% on ₹500 = ₹25 GST (paid by Zomato) + 18% on ₹50 delivery = ₹9 (shown in bill).

Can restaurants claim ITC on GST inputs?

NO — restaurants paying 5% GST cannot claim ITC. This is a trade-off: lower 5% rate comes with blocked ITC on inputs like kitchen equipment, raw materials, utilities. Restaurants paying 18% GST (in hotel with tariff ≥ ₹7,500): CAN claim ITC on all inputs. Practical issue: Most restaurants at 5% rate cannot recover GST paid on cooking gas, kitchen appliances, packaging material — these are embedded costs. Restaurants operating as composition taxpayer (5% under composition scheme): also no ITC and cannot collect GST separately on bill — must include in food price.

What is the GST on takeaway, packed food, and online ordering?

GST on food contexts: Restaurant dine-in: 5% (standalone) or 18% (premium hotel). Restaurant takeaway: 5% (same as dine-in). Online ordering from restaurant (own website): 5%. Online ordering via Swiggy/Zomato: 5% paid by platform. Packaged food from supermarket: 0-18% depending on product (ready-to-eat: 12-18%; packaged snacks: 12%; milk: 0%; branded staples: 5%). Cloud kitchen (delivery-only, no dine-in): 5% GST. Bakery with seating: treated as restaurant — 5% on eat-in orders; 0-12% on baked goods to take home depending on product.

How does GST apply to hotel room service and banquets?

Hotel room service: If served in room of a hotel with tariff < ₹7,500/night — restaurant GST applies (5%); if hotel tariff ≥ ₹7,500/night — 18% GST. Banquet hall: 18% GST on banquet hall booking (it's a composite supply of venue + food + services). Outdoor catering (corporate events, weddings): 5% GST (no ITC). Wedding catering at client's venue: 5% GST. Hotel providing full wedding package (hall + catering + accommodation): classified as composite supply; GST on principal supply (accommodation if dominant) or bundled. In-flight meals: 5% GST.

GST on Hotel GST on Food GST Rates Composition Scheme GST Registration Input Tax Credit

◆ Available in 71 Cities

Gst On Restaurant Near You

Expert CA/CS assistance for gst on restaurant across India. Click your city for local details.

→ New Delhi → Mumbai → Bengaluru (Bangalore) → Hyderabad → Chennai → Kolkata → Pune → Ahmedabad → Noida (UP) → Gurgaon (Gurugram) → Jaipur → Lucknow → Chandigarh → Surat → Kochi (Cochin) → Faridabad → Ghaziabad → Greater Noida → Panipat → Sonipat → Manesar (IMT) → Dharuhera → Mathura → Palwal → Agra → Kosi Kalan → Aligarh → Khair → Jewar (Noida International Airport) → Kanpur → Varanasi (Kashi) → Prayagraj (Allahabad) → Meerut → Bareilly → Moradabad → Gorakhpur → Firozabad → Saharanpur → Muzaffarnagar → Bulandshahr → Hapur → Karnal → Kurukshetra → Ambala → Hisar → Rohtak → Yamunanagar → Rewari → Bhiwani → Jodhpur → Udaipur → Kota → Ajmer → Bikaner → Ludhiana → Amritsar → Jalandhar → Patiala → Mohali (SAS Nagar) → Bathinda → Dehradun → Haridwar → Rudrapur → Shimla → Solan (Baddi-Barotiwala-Nalagarh) → Bhopal → Indore → Gwalior → Jammu → Srinagar → Panchkula

Ask Veda

GST on Restaurant Food India 2025 — Rates & Rules

GST Rates on Food & Restaurant Services

Frequently Asked Questions

Related Pages

Gst On Restaurant Near You