Before paying, check the restaurant’s name and GSTIN, the invoice number and date, the service description, taxable value, and GST rate and amount. You can verify the GSTIN using the GST Portal’s Search Taxpayer function. A 5% rate is listed for restaurant service outside specified premises, but it is not the rate for every restaurant in every circumstance.
What to check on the bill
For a registered supplier’s tax invoice, CBIC’s invoice rules list particulars that help you check who is charging you and how the tax is shown. Look for:
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- The supplier’s name, address, and GSTIN.
- A consecutive invoice serial number and the date it was issued.
- A description of the service.
- The taxable value, GST rate, and tax amount.
These details are useful for checking the bill, but a receipt’s appearance alone cannot establish whether the supplier has classified the transaction correctly or deposited the tax. See CBIC’s tax invoice rules for the applicable invoice particulars.
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- Find the GSTIN on the bill. Check that the number is legible and belongs to the supplier named on the invoice.
- Open the GST Portal’s Search Taxpayer guide. Follow the portal’s Search Taxpayer function and enter the GSTIN. The portal manual says the lookup lets users view another registered taxpayer’s profile.
- Compare the result with the bill and venue. Check the returned legal or trade name and registration details, including the principal place of business. A difference may need an explanation—for example, the registered legal name may not be the same as the restaurant’s public-facing name.
The lookup checks registration-profile information; it does not confirm that the GST rate on your particular meal is correct or that tax on that transaction was deposited. The official instructions are in the GST Portal Search Taxpayer manual.
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How to read the GST rate in context
CBIC’s rate table distinguishes restaurant service outside specified premises from service at specified premises. The listed rates are:
| Restaurant-service context | Listed GST rate | Condition or qualification |
|---|---|---|
| Other than at specified premises | 5% total: 2.5% CGST plus 2.5% SGST/UTGST | No input tax credit on goods and services used to supply the service. |
| At specified premises | 18% total: 9% central tax plus 9% state/UT tax | Hotel-related classification and applicable conditions can matter. |
These are the restaurant-service entries in CBIC’s GST rates table, accessed on 9 October 2026. A rate above 5% is not, by itself, proof that the bill is wrong.
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Why hotel circumstances can affect the rate
In its 21 December 2024 press release on the 55th GST Council meeting, CBIC described a hotel-related framework under which restaurant-service treatment would depend on whether the value of supply of any accommodation unit exceeded ₹7,500 in the preceding financial year. The release described 18% with input tax credit where that threshold was exceeded, and 5% without input tax credit otherwise. It also described an option for a hotel to elect 18% with input tax credit by declaration before the financial year or when obtaining registration.
The press release summarizes Council recommendations; it is not a substitute for the operative notification when deciding a disputed or unusual case. The relevant source is CBIC’s 55th GST Council meeting press release.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What changes for a delivery-platform order
For restaurant service supplied through an e-commerce operator under section 9(5), CBIC’s circular says the operator issues the invoice for that restaurant service. If an order combines restaurant service with other supplies, the circular advises separate billing. Check which supplier and service each invoice line covers rather than assuming every charge on an app order follows the restaurant-service invoice treatment. See CBIC Circular No. 167 / 23 /2021 – GST, dated 17 December 2021.
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What to do if something does not match
- Ask the restaurant to explain a GSTIN that does not appear to match the supplier, a rate you do not understand, or a charge whose description is unclear.
- Keep the bill and note the specific line or detail you are asking about.
- Do not conclude that the restaurant has committed fraud based only on a percentage mismatch. The applicable classification depends on the transaction and relevant rules or notifications.
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