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Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →For most restaurant service outside a “specified premises” in India, the listed GST rate is 5%—2.5% CGST plus 2.5% SGST or UTGST—with no input tax credit. Restaurant service at specified premises is listed at 18%, split equally between CGST and SGST or UTGST. Hotel restaurants have an additional rule from 1 April 2025: their rate depends on the preceding financial year’s accommodation values and, in some cases, a hotel’s declaration to pay 18% with input tax credit.
What GST rate should a restaurant charge?
The applicable rate comes from the category of service, not simply from the appearance of the venue. The current CBIC GST rate table lists two principal restaurant-service entries:
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| Restaurant-service category | Total GST | Central and state components | Input tax credit |
|---|---|---|---|
| Restaurant service outside specified premises | 5% | 2.5% CGST + 2.5% SGST/UTGST | Not available under this rate condition |
| Restaurant service at specified premises | 18% | 9% CGST + 9% SGST/UTGST | The table does not attach the 5% no-credit condition to this 18% restaurant entry |
These are the current all-India central GST rate-table entries identified by CBIC, accessed in 2026. A bill’s rate should therefore be assessed against the service category and the supplier’s circumstances. The fact that a venue has air-conditioning, serves alcohol, or looks like a luxury establishment does not by itself prove that the 18% restaurant entry applies.
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“Specified premises” is a technical GST category. It is not a synonym for every air-conditioned restaurant, bar, hotel dining room, or expensive outlet. A customer generally cannot determine the legal category from décor or menu prices alone. If the bill shows 18% and the reason is not apparent, ask the supplier which specified-premises classification supports that rate.
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How the tax is split
For a qualifying intra-state supply, the 5% entry is shown as equal 2.5% CGST and 2.5% SGST or UTGST. The 18% entry is shown as equal 9% CGST and 9% SGST or UTGST. The invoice should display the relevant tax components and their amounts rather than only an unexplained total.
Why is GST 5% or 18% on my restaurant bill?
The difference reflects the rate entry under which the supplier is treating the restaurant service. The lower-rate restaurant entry carries a no-input-tax-credit condition. The higher-rate entry is for restaurant service at specified premises. This is a classification question, not a surcharge that a restaurant may select at will for the same facts.
Air-conditioning and alcohol are not automatic triggers
Neither air-conditioning nor the sale of alcoholic drinks, considered alone, establishes that a restaurant is at specified premises. Alcohol supplied for human consumption is outside GST, but food and taxable restaurant services on the same bill can still attract GST. Check the taxable service line and the stated category instead of assuming that any one amenity determines the rate.
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GST is calculated on the taxable value shown on the invoice. For example, if the taxable restaurant service value is ₹2,000, 5% GST is ₹100: ₹50 CGST and ₹50 SGST/UTGST. At 18%, the same ₹2,000 taxable value produces ₹360: ₹180 CGST and ₹180 SGST/UTGST. These examples illustrate the arithmetic; the correct rate must still match the service category.
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Hotel restaurants: the rule that changed on 1 April 2025
Hotel restaurant bills need an additional check. From 1 April 2025, the GST Council’s rule ties the rate for a financial year to the value of supply of accommodation units in the preceding financial year.
| Hotel accommodation test for the preceding financial year | Default restaurant rate for the financial year | Input tax credit |
|---|---|---|
| Any accommodation unit exceeded ₹7,500 per unit per day | 18% | Available with the 18% option |
| No accommodation unit exceeded ₹7,500 per unit per day | 5% | Not available under the 5% condition |
The ₹7,500 test is based on the preceding financial year’s value of supply of accommodation units, not on the price of the meal you are buying or necessarily on the room rate printed on your current bill. It is a hotel-level condition that can affect restaurant service supplied during the relevant financial year.
The hotel’s 18% declaration option
The release also describes an option for a hotel to choose 18% with input tax credit by making a declaration before the financial year begins or when obtaining GST registration. A hotel using that option may charge 18% even where the preceding-year accommodation test would otherwise point to 5%.
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What a customer can and cannot infer
A restaurant receipt usually will not prove the hotel’s preceding-year accommodation values or whether a declaration was filed. If an 18% hotel restaurant charge is unclear, ask the hotel to explain whether it arises from the ₹7,500 accommodation test or from its valid 18% declaration. The invoice alone may not contain enough information to resolve that question.
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What details should I check on a restaurant GST invoice?
For a registered supplier issuing a tax invoice, the particulars identified in the applicable rules include the following:
- Supplier’s legal name, address, and GSTIN.
- A consecutive invoice serial number and the invoice date.
- A description of the restaurant service supplied.
- The taxable value of the service.
- The GST rate applied.
- The amount of tax charged, with the relevant CGST and SGST/UTGST components where shown.
Check that the identity on the invoice matches the establishment that supplied the meal. A missing or inconsistent GSTIN, an absent invoice number, or a receipt that gives only a rounded “tax” amount makes it harder to verify the charge.
Recalculate the amount
- Find the taxable value for the restaurant service, excluding amounts separately identified as non-taxable or otherwise treated under the bill.
- Identify whether the invoice applies 5% or 18%.
- Multiply the taxable value by that rate.
- Compare the result with the total CGST and SGST/UTGST amounts printed on the invoice.
- Check that the final payable amount equals the taxable value plus the displayed tax and any separately listed charges.
Small differences can result from rounding, but a material difference between the stated rate and the calculated tax should be queried with the supplier.
Is service charge the same as GST?
No. Service charge is a charge imposed by the supplier, not a government tax. In its FAQ response to question 142, CBIC states: “There is no distinction between goods or services under GST. Service charge like any other supply will be leviable to GST. It is also clarified that service charge is not a statutory levy. It is not levied by the Government.”
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That means a bill can contain both a service-charge line and GST. GST may be leviable on service charge as a supply, but the service-charge amount itself is not CGST or SGST/UTGST. Keep the lines separate when checking the calculation:
- Restaurant service value: the taxable value to which the listed restaurant GST rate is applied.
- Service charge: a supplier charge, distinct from a government levy; any GST treatment should be shown separately.
- GST: the tax amount split into the applicable components on the invoice.
Restaurant service versus catering and accommodation
The GST rate table has separate entries for restaurant service, outdoor catering, and accommodation. Do not automatically apply a restaurant rate to every food-related invoice.
Outdoor catering
Outdoor catering outside specified premises can be listed at 5% subject to the no-input-credit condition. Catering tied to specified premises falls under the 18% entry described by the table. A caterer serving a wedding, office event, or private function may therefore require a different classification from a customer dining at a restaurant.
Accommodation charges
Room accommodation is a separate service from restaurant food. The hotel rule described above uses accommodation-unit values from the preceding financial year to determine the restaurant rate for the relevant financial year; it does not turn a room charge into a restaurant charge. Review room, food, catering, and other taxable services as separate lines where the invoice provides them.
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A practical bill-checking workflow
- Separate the services. Mark restaurant food, room accommodation, outdoor catering, alcohol, service charge, and any other lines separately.
- Identify the supplier type. Decide whether this is a non-hotel restaurant, a hotel restaurant, or a caterer.
- Apply the category first. For restaurant service, ask whether the service is outside or at specified premises. Do not use air-conditioning or alcohol as a substitute for that classification.
- For a hotel, ask the extra question. If the rate is 18%, ask whether the hotel crossed the ₹7,500 preceding-year accommodation threshold or elected 18% by declaration.
- Validate invoice particulars. Check the supplier name, address, GSTIN, invoice number and date, service description, taxable value, rate, and tax amount.
- Recompute GST. Multiply the taxable value by the displayed rate and compare the result with the component amounts.
- Keep service charge distinct. Do not treat a service-charge line as a government tax merely because GST may be charged on it.
Common mistakes and how to resolve them
“The restaurant is air-conditioned, so 18% must be correct.”
That conclusion is not supported by the rate table. Ask which specified-premises category the supplier is using and request a corrected invoice if the explanation does not fit the service.
“Every hotel restaurant should be 18%.”
Since 1 April 2025, hotel restaurant treatment depends on the preceding financial year’s accommodation values and any 18% declaration. A hotel that does not meet the threshold and has not chosen the declaration route may fall under the 5% no-credit entry.
“Service charge is another government tax.”
CBIC expressly distinguishes service charge from a statutory government levy. Examine its line separately and ask the supplier to explain any GST calculated on it.
“The total tax looks close enough.”
Use the taxable value and stated rate to calculate the exact expected amount. A rounded receipt without a GSTIN, tax components, or invoice number does not provide the same verification as a complete tax invoice.
What to ask the restaurant or hotel
- Which GST rate entry applies to this restaurant service?
- Is the service being treated as outside or at specified premises?
- If this is a hotel and the bill is at 18%, is the basis the preceding financial year’s accommodation-unit value or an 18% declaration?
- What is the taxable value, and how were CGST and SGST/UTGST calculated?
- Is the separate service-charge line a supplier charge, and has any GST on it been shown separately?
Ask for the explanation and, where needed, a revised tax invoice while the transaction details are readily available. The official material summarized here does not establish a specific current consumer complaint route for a disputed restaurant GST line, so do not rely on an unverified helpline or portal claim.
Quick reference: the figures that matter
| Figure or date | What it means |
|---|---|
| 5% | Restaurant service outside specified premises; 2.5% CGST plus 2.5% SGST/UTGST; no input tax credit under the listed condition. |
| 18% | Restaurant service at specified premises; 9% CGST plus 9% SGST/UTGST. |
| ₹7,500 per unit per day | Hotel accommodation-value threshold used for the preceding financial year under the rule effective 1 April 2025. |
| 1 April 2025 | Effective date of the hotel restaurant rule described by the GST Council release. |
The Bottom Line
Check the service category before checking the arithmetic: most restaurant service outside specified premises is 5%, specified-premises restaurant service is 18%, and hotel restaurants require the post-1 April 2025 accommodation-value or declaration check. Verify the GSTIN, invoice particulars, taxable value, rate, tax components, and any separate service-charge line.
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