The Tool Desk
Outbyte Driver Updater FREEFix the driver behind crashes, sound loss and screen glitchesFind Drivers →Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →iTechGuides is reader-supported. When you buy through links on our site, we may earn an affiliate commission. As an Amazon Associate I earn from qualifying purchases. Learn more
Short answer: In India, the food supplied by a restaurant through a delivery app is treated as restaurant service. The current CBIC rate table lists that service at 5% GST without input tax credit (2.5% central tax plus 2.5% state or union territory tax), and the e-commerce operator is responsible for paying that GST on restaurant service supplied through the platform.
A separately itemized delivery charge is less certain. The latest specific official statement located says the GST Council recommended further examination of the rate for food-delivery services connected with app orders. It does not announce a final fee-specific rate. Therefore, you should not assume that every delivery fee is taxed at 5% or 18%, or that every app order has only 5% GST.
| # | Preview | Product | Price | |
|---|---|---|---|---|
| 1 |
|
DoorDash eGift Card | $50.00 | Buy on Amazon |
| 2 |
|
DoorDash Physical Gift Card | $50.00 | Buy on Amazon |
| 3 |
|
Uber eGift Card | $50.00 | Buy on Amazon |
| 4 |
|
Grubhub eGift Card | $200.00 | Buy on Amazon |
| 5 |
|
DoorDash eGift Card | $75.00 | Buy on Amazon |
What this answer covers
The question does not name a country. This explanation is limited to India’s Goods and Services Tax (GST), because the governing material comes from India’s Central Board of Indirect Taxes and Customs (CBIC), the GST Council and the Ministry of Finance. GST rules in another country can produce a different result.
It is also important to separate three things that can appear on one app order: the restaurant food, a platform or app fee, and a delivery charge. They may represent different supplies and should not be treated as one tax category merely because they are shown on the same checkout screen.
#1 Best Overall
- Get thousands of restaurants, convenience stores, pet stores, grocery stores, gifts, and more at your fingertips.
- Easy ordering, order customizations, and real-time tracking
- Pickup, group order, and scheduled delivery options available
- No returns and no refunds on gift cards.
GST on the restaurant food itself
Takeaway and door delivery count as restaurant service
CBIC Circular No. 164/20/2021-GST, dated 17 December 2021, explains that restaurant service includes takeaway and door delivery of food. The fact that the meal reaches your home instead of being eaten at the restaurant does not, by itself, turn the restaurant’s supply into a different kind of product sale.
The listed rate is 5% without input tax credit
For restaurant service other than at specified premises, CBIC’s GST Goods and Services Rates table lists a 5% total GST rate without input tax credit. The table shows the rate as 2.5% central tax plus 2.5% state or union territory tax. The figure is a published rate for the restaurant service category, not a calculation of the tax on every customer’s complete app bill.
“Without input tax credit” is a condition attached to that rate. It concerns the supplier’s ability to claim credit for GST paid on inputs; it does not create a separate customer fee and does not tell you how an app must display each line on the checkout page.
Who is responsible when an app supplies the restaurant service?
CBIC Circular No. 167/23/2021-GST, also dated 17 December 2021, addresses restaurant service supplied through an e-commerce operator. Under the cited rule, the e-commerce operator is liable to pay the GST on that restaurant service. In practical terms, the platform’s role affects who accounts for and remits the tax; it does not remove GST from the restaurant-food supply.
Rank #2
- A huge selection fulfilling all your needs - food and more!
- Easy ordering & real-time tracking
- Customize your orders
- Pickup & group order options
- Physical gift cards are delivered active via mail.
Your tax invoice may show the restaurant, the app, or both parties in different fields. The legally useful document is the detailed invoice, not only the total shown on the first checkout screen. Check which entity is identified as the supplier for each taxable line and what description is attached to it.
Why a separately charged delivery fee is not yet a simple 5% or 18% answer
The official timeline
The GST Council held its 55th meeting on 21 December 2024. The specific issue of the GST rate for delivery of food connected with orders placed through food-delivery apps was discussed and sent for further examination.
In a Rajya Sabha answer to Unstarred Question No. 3446 on 1 April 2025, Minister of State for Finance Pankaj Chaudhary stated: “A proposal to clarify the applicable rate of GST on services of delivery of food in relation to orders placed on food delivery apps like Zomato, Swiggy etc. was placed before the 55th GST Council held on 21st December, 2024. The GST Council recommended that the issue needs further examination.”
What’s actually slowing this PC down?
Pick the symptom - the matching free tool is one click away.
That wording records a recommendation for more examination, not a final notification fixing a rate for every separately itemized delivery charge. The latest specific official statement identified here therefore does not support a universal answer that every delivery fee attracts 5% GST, nor does it support a universal answer that every such fee attracts 18%.
Rank #3
- This card is redeemable via the Uber app within the U.S. in cities where Uber is available.
- Redemption: Mobile App
- No returns and no refunds on gift cards.
Do not confuse a delivery fee with a platform fee
The same parliamentary answer distinguishes other app services, such as platform services, and states that they attract 18% GST. That does not mean a line labelled “delivery fee” is automatically a platform service. The service description, supplier and contractual arrangement shown on the invoice matter.
For example, an app could separately identify a technology or platform charge and a charge described as delivery. The official statement supports treating platform services as a separate category, but it does not say that every charge containing the word “delivery” belongs in that category.
How to read the GST on your food-app bill
Use the tax invoice rather than relying on a rounded order total or a promotional checkout summary. Follow these steps:
Crashes, No Sound, or Screen Glitches?
Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteWindows Errors? Fix Them Before They Spread
Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstall- Open the final invoice. Use the order-history option that displays the downloadable or detailed tax invoice, not only the payment receipt.
- List every charge line. Record the food or restaurant-service line, packaging or other service lines if shown, any platform fee, the delivery charge, discounts, and the GST amount or rate attached to each line.
- Read the service description exactly. “Restaurant service,” “platform fee,” “delivery fee,” and similar labels describe different things. Do not relabel one as another based only on the amount.
- Identify the supplier for each line. The invoice may name the restaurant for food and the e-commerce operator for another service. The operator’s GST responsibility for restaurant service does not automatically answer the tax treatment of every additional charge.
- Separate the established restaurant rate from unresolved delivery treatment. The cited CBIC table supports 5% for the restaurant-service category. The 1 April 2025 parliamentary answer leaves the specific rate for a separate food-delivery service under further examination.
- Check whether the displayed GST is a split tax. For an intra-state restaurant-service supply at the listed rate, the CBIC table expresses 5% as 2.5% central tax plus 2.5% state or union territory tax. The invoice’s tax fields should be read in the context of the place of supply and the line to which they apply.
- Save the document. Keep the invoice, order ID, date, and payment record together if you need the supplier or app to explain a charge later.
What the general composite-supply rule does—and does not—answer
CBIC’s general FAQ explains that a composite supply is ordinarily treated as the principal supply. It also states the general principle that a service charge that is consideration for a supply is liable to GST. Those principles can help explain why the legal character of a charge matters.
Rank #4
- This card is redeemable via grubhub.com or the Grubhub app in markets where Grubhub is available within the U.S. only.
- To redeem, log into your account online or in the app, select "gift cards", select "add a new gift card" and enter in the gift card number to add the balance to your account.
- No returns and no refunds on gift cards.
They do not, by themselves, settle the particular GST rate for every food-app delivery fee. Whether a charge is part of a composite restaurant supply or a separately supplied service depends on the actual arrangement and invoice description. The general FAQ should therefore not be used as a substitute for the unresolved, fee-specific clarification discussed by the Ministry of Finance.
How different bill layouts should be understood
| Invoice line | What the official material establishes | What it does not establish |
|---|---|---|
| Restaurant food or restaurant service | Takeaway and door delivery are included in restaurant service; the listed rate other than at specified premises is 5% without input tax credit, split as 2.5% central tax and 2.5% state or union territory tax. | The published rate does not calculate the total tax on unrelated lines in the same order. |
| Platform or other app service | The 1 April 2025 parliamentary answer says other app services such as platform services attract 18% GST. | It does not say that every delivery-labelled charge is a platform service. |
| Separately described delivery service | The GST Council recommended further examination of the applicable rate for food-delivery services connected with app orders. | The cited official answer does not announce a final fee-specific rate that applies to every arrangement. |
| Service charge or another fee | CBIC’s general FAQ says consideration for a taxable service is liable to GST and gives the principal-supply approach for composite supplies. | The general principles do not identify the classification or rate of a particular app’s delivery line without the invoice and supply arrangement. |
Illustrative ways an order can be presented
The following examples explain how to ask the right question; they are not rulings on a particular app’s invoice and do not calculate a customer’s final GST.
Food line with no separate delivery or platform line
If the invoice identifies one restaurant-service supply, the cited CBIC material supports examining it under the 5% restaurant-service entry, subject to the stated conditions. The operator’s statutory responsibility to pay GST applies when that restaurant service is supplied through an e-commerce operator.
Quick wins for a faster PC:
Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Clear out junk files and repair common Windows errorsFree Scan →Food line plus a separately named platform fee
The food line and the platform line should be reviewed independently. The parliamentary answer states 18% for other app services such as platform services, while the restaurant-service entry remains the 5% category described by CBIC. The invoice should show which amount is assigned to which service.
Best Value
- Get thousands of restaurants, convenience stores, pet stores, grocery stores, gifts, and more at your fingertips.
- Easy ordering, order customizations, and real-time tracking
- Pickup, group order, and scheduled delivery options available
- No returns and no refunds on gift cards.
Food line plus a separately named delivery fee
This is the case for which the cited 1 April 2025 answer says further examination was needed. Do not infer the rate from the fact that the fee is charged by an app, from the percentage used on the food line, or from the amount of the fee. Ask the supplier to identify the service and the legal basis for the GST shown.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What to do if a charge looks wrong
An amount that seems high, low, or unfamiliar does not by itself prove that an invoice is unlawful. Tax depends on the nature of the supply, the supplier, the place-of-supply details and the way the charge is documented.
- Compare the detailed tax invoice with the order summary and payment receipt.
- Ask the restaurant or app support team, in writing, what service each disputed line represents and which GST rate was applied.
- Request a corrected invoice if the description, supplier identity or tax calculation does not match the explanation you receive.
- Keep screenshots and the original invoice, including the order date and order number.
- Do not describe a charge as illegal solely because a delivery fee has GST or because the total tax is not exactly 5%. The available official material distinguishes restaurant service, platform services and the still-examined delivery-service question.
No consumer-complaint process specific to this food-delivery-fee issue is established in the official material cited here. If you need to escalate a dispute, begin with the named supplier and the invoice evidence so the issue can be identified accurately.
Common mistakes about GST on food delivery
“Everything on the order is 5%.”
That overstates the restaurant-service rate. The parliamentary answer separately identifies platform services at 18%, and the GST treatment of a distinct delivery-service charge was still under examination in the latest specific statement located.
“Every delivery fee is 18%.”
The official statement does not make that equation. It says other app services such as platform services attract 18%; it does not classify every delivery line as a platform service.
“The 2024 GST Council discussion settled the matter.”
The 55th meeting’s recommendation was for further examination. A discussion or recommendation is not the same as a later rate notification or final clarification.
“The amount alone proves the tax is wrong.”
A bill total cannot reveal whether a line is restaurant service, a platform service, or a separately supplied delivery service. Read the invoice description and supplier details first.
Free tools Windows power users keep installed
One-click scans. No signup required.
Quick Recap
Key dates and official positions
| Date | Source | Relevant position |
|---|---|---|
| 17 December 2021 | CBIC Circular No. 164/20/2021-GST | Takeaway and door delivery of food are included in restaurant service. |
| 17 December 2021 | CBIC Circular No. 167/23/2021-GST | For restaurant service supplied through an e-commerce operator, the operator is liable to pay the GST under the cited rule. |
| 21 December 2024 | 55th GST Council meeting | The food-app delivery-rate issue was referred for further examination. |
| 1 April 2025 | Ministry of Finance, Department of Revenue, Rajya Sabha Unstarred Question No. 3446 | The answer states the 5% restaurant-service rate, 18% for other app services such as platform services, and further examination of the delivery-service rate. |
| 12 October 2026 | CBIC GST Goods and Services Rates table, as accessed on that date | The current table lists 5% GST without input tax credit for restaurant service other than at specified premises, shown as 2.5% central tax plus 2.5% state or union territory tax. |
Practical checklist before you pay or dispute
- Confirm that the rule you are reading is for India.
- Download the final tax invoice.
- Mark each line as restaurant food, platform service, delivery service or another charge according to the invoice wording.
- Apply the established 5% restaurant-service entry only to the qualifying restaurant-service line.
- Look for a separately stated platform fee and review it against the 18% statement for platform services.
- Treat a separate delivery charge as a classification question; the cited official answer does not provide a universal final rate.
- Ask the named supplier for the service description and tax basis before alleging an incorrect charge.
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.
