For most restaurant service in India, GST is 5% in total—2.5% central tax plus 2.5% state or union territory tax—provided the service is not supplied at specified premises and the applicable rate condition that input tax credit is not taken is met. The same restaurant-service treatment generally covers eating in, takeaway, and food delivered to your door. A major exception is restaurant service at specified premises, which the current CBIC rate table lists at 18%. Hotel premises can therefore produce a different rate from a standalone restaurant. Food ordered through an electronic commerce operator (ECO) has an additional invoicing rule: the ECO pays the tax under section 9(5) and issues the invoice for the restaurant service.
This guide explains how to read a restaurant bill, why delivery mode normally does not change the rate, when a hotel restaurant may charge 18%, and what to check when an invoice looks wrong.
As an Amazon Associate I earn from qualifying purchases.
Restaurant GST rates at a glance
| Situation | GST treatment in the current CBIC rate table | Important qualification |
|---|---|---|
| Restaurant service other than at specified premises | 5% combined: 2.5% central tax plus 2.5% state or union territory tax | The entry is subject to the condition that input tax credit is not taken. The exact tax labels depend on place-of-supply rules. |
| Restaurant service at specified premises | 18% | This category is especially relevant to restaurants operating at hotel premises. Confirm the operative specified-premises rule for the transaction date. |
| Dine-in, takeaway, or door delivery from a restaurant that is not at specified premises | Normally the 5% restaurant-service rate | The consumption mode itself does not normally change the classification. |
| Restaurant order supplied through an ECO, such as an ordering platform | The underlying restaurant-service rate still applies | For restaurant service covered by section 9(5), the ECO pays the tax and issues the invoice. |
These rates come from CBIC’s published services rate table and clarifications: CBIC GST Goods and Services Rates, Circular No. 164/20/2021-GST, and Circular No. 167/23/2021-GST.
Do these 3 things before closing this tab:
1Clear out junk files and repair common Windows errors2Scan for outdated or missing drivers - takes under a minute3Repair Windows errors before they cause bigger problemsWhat GST calls restaurant service
GST does not limit restaurant service to food consumed at a table. CBIC’s clarification includes the preparation and supply of food for takeaway and door delivery. It also covers cooking and supplying food through cloud kitchens and central kitchens under the restaurant-service entry.
#1 Best Overall
- Compact & Portable Design: This Small Excel, Word, PowerPoint, & Windows Cheat Sheet Mouse Pad measures 11.8" x 9.8", offering a portable mouse pad. Its compact size fits in bags or laptop cases, suitable for professionals, students, or travelers.
- Multi-Software Shortcut Guide: Featuring essential shortcut keys for Excel, Word, PowerPoint, & Windows, this small mouse pad provides a quick reference for frequently used shortcuts, offering a reference designed to support workflow efficiency
- Smooth & Precise Surface: The finely-textured surface ensures precise mouse control, allowing for smooth and accurate movement during work or gaming sessions.
- Durable & Non-Slip Design: This Multi-Software Shortcut Mouse Pad features stitched edges to reduce fraying. The non-slip rubber base helps keep it securely in place, and the water-resistant fabric allows for easier maintenance.
- Clear Print Quality: Displays high-resolution printing intended to remain legible through regular use and cleaning
CBIC Circular No. 164/20/2021-GST states: “Therefore, it is clear that takeaway services and door delivery services for consumption of food are also considered as restaurant service”. That means a customer ordinarily should not expect a different GST rate merely because the meal is collected at the counter or delivered instead of eaten inside.
Dine-in service
A meal served in a restaurant is restaurant service. If the outlet is not at specified premises and the applicable 5% entry conditions are met, the headline combined rate is 5%. The bill may show central and state or union territory tax separately for an intra-State supply, but the relevant place-of-supply rules determine which components appear.
Takeaway
Food packed for collection remains restaurant service when supplied by the restaurant. Packaging or collection does not, by itself, move the transaction into a different GST category. The rate can still be affected by the premises classification or by a separately supplied item that is not restaurant service.
Quick wins for a faster PC:
Repair Windows errors before they cause bigger problemsFix Now →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →Door delivery and cloud kitchens
Door delivery of prepared food is included in restaurant service. A cloud kitchen or central kitchen does not become a different category simply because it has no customer seating; CBIC’s clarification expressly includes cooking and supplying food through those models. The same specified-premises and input-tax-credit qualifications continue to matter.
Rank #2
- [MULTIFUNCTIONAL]You'll get 2 pieces computer monitor memo boards that you can stick on the left and right edges of your monitor, and they're the perfect office desk organizers and accessories. Computer monitor side panels desktop organizer are suitable for home work or office,bringing convenience. Desktop memo is used to organize meeting memos, important messages, business cards, planning notes.Paste on the message board to keep track of important things and to-do items to prevent forgetting.
- [🌟HIGHLY QUALITY] The material of computer screen side note holder is transparent acrylic. Durable, simple, stylish, light weight, easy to use, not easy to fall off or break. This cute office supplies for women desk can be used for a long time. This computer desk accessories is waterproof and dirt resistance, and look simple and stylish. The transparent acrylic sticky note holder as cubicle accessories is easy to notice the context of your sticky notes.
- [📋Easy to use] Office must haves cool office gadgets for desk ready to tear, easy to install and remove, not easy to leave traces. You only need to peel off the protective film on the surface of the computer side board memo, wipe off the dust on the edge of the computer monitor, and then stick the desk essentials for women office on the right or left side of the tape, and you're done. A perfect gift for your colleagues, friends or classmates and family members or relatives
- [🏢MULTI-SCENE USE] This desk supplies computer memo board can be applied to home and office, clear your office decor for women, suitable for most computer monitors, screens and cabinets, you can put it where you think, this cute office decor serve as a reminder. Stick on the computer side. It’s a good office gadgets can remind work improve office productivity. Pasted cabinets, dressers, refrigerators, walls, etc as cubicle accessories. To make life more orderly.
- [💌NOTE] The adhesive force of the computer sticky note holder is very strong. It can not be directly pasted on the computer screen. It should pasted on the black edge of the screen. Narrow edge not recommended!!! If you are not satisfied with your purchase, or if the product is damaged or broken in transit, please let us know immediately. We will promptly solve your problem.
Why the usual restaurant rate is 5%
For restaurant service other than at specified premises, the CBIC table lists 2.5% central tax plus 2.5% state or union territory tax, making 5% combined. The entry is conditional on not taking input tax credit. In practical terms, the reduced rate is not a general permission to charge 5% while also claiming credit contrary to the entry’s condition.
The 5% figure is a combined headline rate, not a promise that every invoice will use the same two labels. Whether a supply is treated as intra-State or inter-State, and therefore which tax components are displayed, depends on the applicable place-of-supply rules. Check the tax headings and the supplier’s registration details rather than assuming that every bill must show exactly 2.5% plus 2.5%.
Illustrative calculation
Assume, only for illustration, that the taxable value of a qualifying restaurant meal is ₹1,000 before GST and that the 5% entry applies. GST would be ₹50, producing a total of ₹1,050. An invoice for an intra-State supply might show ₹25 as central tax and ₹25 as state or union territory tax; the actual component presentation depends on the transaction’s place-of-supply treatment.
When a restaurant bill can show 18%
The current CBIC rate table separately lists restaurant service at specified premises at 18%. This is why a restaurant located at a hotel can produce a higher GST charge than an otherwise similar standalone outlet. The deciding issue is not simply whether the customer sat down, ordered takeaway, or used delivery; the premises classification and the applicable legal conditions are more important.
Rank #3
- Stay Organized with Ease: Our To Do List Notepad provides multiple sections with plenty of space to jot down all of your important tasks.A versatile office supply perfect for daily task management, helping you keep track of everything that needs to be done and prioritize effectively.
- Achieve Your Productivity Goals: Begin each day on a positive note, reminding you of your potential, strength, and the significance of staying focused on your goals. Our Daily Checklist Notepad is the ultimate tool to streamline your daily planning and elevate your productivity. With a clear and concise overview of your tasks, you can effortlessly prioritize what truly matters and make consistent strides towards achieving your goals.
- Reliable and Stylish: Our to do list planner combines functionality with durability. With a transparent PP cover, the inner pages are well-protected from dirt and wear. Additionally, the back cover is crafted with thick paperboard, offering a stable surface for your writing needs. Each notepad includes 52 pages of high-quality, 100gsm paper, which is thick and non-bleeding, resulting in a smooth and enjoyable writing experience.
- Versatile Use: This daily checklist notepad, suitable for teacher supplies and a wide range of applications, proves invaluable in various settings including work, school, and home. Whether you need to organize your daily tasks, plan a project, or create a grocery list, this notepad serves as the ideal tool. Its compact size ensures easy portability, allowing you to conveniently carry it with you throughout your day.
- Perfect Present for Anyone: Our Daily To-Do List Notepad is the perfect present for those who value organization and productivity. With its stylish design and versatility, this office desk accessory is also a practical addition to school supplies. Suitable for students, professionals, and homemakers alike, it helps keep tasks and priorities in check effortlessly.
The specified-premises rule needs a date check
The GST Council’s 55th meeting press release in December 2024 described recommendations that would connect specified premises to the actual value of hotel accommodation supplied in the preceding financial year. It also described an option for hotel restaurant service to pay 18% with input tax credit when the hotel makes the required declaration. The press release is a statement of recommendations, not the amended legal instrument itself. Read the operative notification and confirm the relevant financial year before applying a hotel threshold or declaration requirement to a current bill.
The release discusses a ₹7,500 accommodation-value threshold in describing its recommendation, but that figure should not be presented as a complete, settled operating test without the implementing notification. Rates and conditions can change, so a hotel, accountant, or customer disputing a charge should check the latest CBIC notification for the date of supply.
Do not use the old hotel threshold as today’s rule
CBIC’s November 2017 press release is historical context. It referred to an earlier hotel-room-tariff threshold and the introduction of the 5% rate for standalone restaurants and food parcels. That former ₹7,500-per-unit-per-day threshold is not, by itself, the current specified-premises test. The historical announcement is available at CBIC’s 10 November 2017 press release.
The Tool Desk
Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →Outbyte Driver Updater FREEFix the driver behind crashes, sound loss and screen glitchesFind Drivers →Is GST the same for dine-in, takeaway, and delivery?
Ordinarily, yes, when all three are supplies of restaurant service from premises that are not specified premises. The mode of consumption is not the main dividing line. Use this comparison to isolate the facts that can change the outcome.
Rank #4
- 【Adjustable & Ergonomic】：This laptop stand can be adjusted to a comfortable height and angle according to your actual needs, letting you fix posture and reduce your neck fatigue, back pain and eye strain. Very comfortable for working in home, office and outdoor.
- 【Sturdy & Protective】 ：Made of sturdy metal, it can support up to 17.6 lbs (8kg) weight on top; With 2 rubber mats on the hook and anti-skid silicone pads on top & bottom, it can secure your laptop in place and maximum protect your device from scratches and sliding. Moreover, smooth edges will never hurt your hands.
- 【Heat Dissipation】 ：The top of the laptop stand is designed with multiple ventilation holes. The open design offers greater ventilation and more airflow to cool your laptop during operation other than it just lays flat on the table.
- 【Portable & Foldable】：The foldable design allows you to easily slip it in your backpack. Ideal for people who travel for business a lot.
- 【Broad Compatibility】：Our desktop book stand is compatible with all laptops from 10-15.6 inches, such as MacBook Air/ Pro, Google Pixelbook, Dell XPS, HP, ASUS, Lenovo ThinkPad, Acer, Chromebook and Microsoft Surface, etc.Be your ideal companion in Home, Office & Outdoor.
| Question to ask | Dine-in | Takeaway | Delivery |
|---|---|---|---|
| Is it normally restaurant service? | Yes | Yes, when the restaurant supplies prepared food for collection | Yes, including door delivery for food consumption |
| Does the mode alone change the 5% rate? | No | No | No |
| What can change the result? | Specified-premises status, separately supplied items, and place of supply | Specified-premises status, separately supplied items, and place of supply | Specified-premises status, separately supplied items, place of supply, and ECO invoicing rules |
| Does an ECO have a role? | Usually not, unless the order is arranged through one | Possibly, if ordered through an app or website that is an ECO | Commonly, when an ordering platform facilitates the supply |
How food-delivery platforms handle GST
For restaurant service supplied through an electronic commerce operator, CBIC Circular No. 167/23/2021-GST says the operator pays the tax under section 9(5). The circular’s clarification table states: “The invoice in respect of restaurant service supplied through ECO under section 9(5) will be issued by ECO.”
This changes who accounts for the restaurant-service tax; it does not automatically change the underlying restaurant-service rate. A platform order can still be subject to 5% or 18% depending on the restaurant-service entry and specified-premises facts.
Mixed orders
An app order can contain restaurant service and other supplies. CBIC’s circular advises separate billing for restaurant service when the ECO also supplies other items, because the tax responsibility can differ. If one checkout combines a prepared meal with a separately supplied product, look for itemised lines or separate invoices rather than assuming that one GST rate applies to the entire basket.
What the customer should look for
- The invoice issuer: for covered restaurant service supplied through an ECO, it should be the ECO under the circular’s rule.
- The restaurant or supplier details and the description of the supplied service.
- The GST rate and tax amount applied to the restaurant-service line.
- Separate lines or invoices where the order includes items other than restaurant service.
How to check a restaurant GST charge
- Identify what you bought. Confirm that the charge is for prepared food or another restaurant service. Do not assume a separately supplied item follows the restaurant-service entry.
- Identify the supply channel. Note whether you paid the restaurant directly or ordered through an ECO. In an ECO transaction, check who issued the invoice.
- Check the premises. A standalone outlet and a restaurant at hotel premises may fall into different rate entries. If the bill is from a hotel, ask which specified-premises rule was applied.
- Read the tax components. A 5% combined charge may be split into central and state or union territory tax, while the exact labels depend on place-of-supply rules.
- Recalculate the amount. Multiply the taxable value by the stated rate. For example, ₹1,000 at 5% gives ₹50 GST; ₹1,000 at 18% gives ₹180 GST. These are illustrations before considering any other line items or discounts.
- Ask for an itemised correction if needed. If the invoice applies one rate to a mixed order, omits the ECO invoice where the section 9(5) rule applies, or gives no explanation for an 18% hotel charge, request a corrected or clarified invoice and retain the original.
- Verify the rule for the supply date. GST notifications and hotel-premises conditions can change. Use the latest CBIC rate table and operative notification rather than relying on an old receipt, blog post, or the 2017 threshold.
Common mistakes and how to avoid them
Assuming every restaurant is 5%
The 5% entry is not universal. The current table has a separate 18% entry for restaurant service at specified premises. A hotel location therefore requires an additional check.
Best Value
- Twin-Ball Design : Hiacry gel pen features a double ball conical tip that reduces writing resistance and provides a stable and smooth writing experience. 0.7mm quick drying black ink ensures no jumping, leakage or seepage.
- Quick-Dry Long Lasting Ink：0.7mm black ink can slide effortlessly, dry immediately, & is not easily dirty. It has a high-capacity reservoir (up to 1300 meters), which is very suitable for left-handed & right-handed users.
- Sleek Design for Journaling & Planning: Engineered with a low center of gravity and precision tip for steady ink flow, these journaling pens excel at note-taking, sketching, planning, and more. They combine stylish pens with top-tier performance.
- Rolling Ball Design：The pocket clip with roll ball design can be easily attached to notebook pockets and binders, in addition, the fidget on the pen clip is also a small toy for your daily thinking to relieve stress.
- Comfortable Non-Slip Grip：The ergonomic pen barrel has a soft rubberized coating for a comfortable, non-slip grip, so you won't get fatigued even after long hours of writing.
Assuming delivery attracts a special rate
CBIC includes takeaway and door delivery in restaurant service. Delivery does not automatically create a higher rate or a separate food-tax category.
Confusing the platform fee with the food supply
An order may show restaurant food, delivery or platform charges, and other products as distinct lines. The circular’s separate-billing advice for mixed supplies is a reason to inspect each line rather than apply the restaurant rate to the whole checkout without checking.
Reading a historical hotel rule as current law
The 2017 ₹7,500 reference is historical. The December 2024 Council release describes recommendations, and the operative notification must be checked before stating a current threshold or declaration procedure.
Recommended Free Tools
Assuming the tax labels must always be identical
The combined rate does not determine the component labels in every transaction. Place-of-supply rules control whether the invoice displays central and state or union territory tax or another applicable presentation.
What the 5% no-input-tax-credit condition means for bills
The CBIC rate entry pairs the 5% rate with a condition that input tax credit is not taken. For a customer, this is mainly a classification and invoice-reading point: a restaurant cannot treat the reduced entry as entirely unconditional. For a business purchasing meals, the restaurant’s rate and the purchaser’s own credit eligibility are separate questions; retain the tax invoice and obtain professional advice where the purchase is being claimed in business accounts.
Keeping the answer current
The CBIC rate table and circulars establish the core treatment of restaurant service, takeaway, delivery, cloud kitchens, and ECO invoicing. Hotel specified-premises rules require more care because the December 2024 Council communication describes recommendations and the implementing notification controls the legal test. Before disputing a recent hotel bill or configuring a point-of-sale system, verify the current CBIC notification, the supply date, the premises facts, and whether the transaction includes non-restaurant supplies.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
