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Yes, GST can apply to an online food order, but the tax on the prepared food is not automatically the tax on every fee shown at checkout. A restaurant-service line and separate delivery, logistics, platform, convenience, packaging, payment, surge or other charges can be different supplies. Each line must be read by its supplier, taxable value and stated tax rate.
Under the CBIC rate table, ordinary restaurant service other than at specified premises carries 5% GST in total (2.5% CGST plus 2.5% SGST) without input-tax credit. Restaurant service at specified premises is listed at 18%. For restaurant service supplied through an e-commerce operator, the operator has been liable to pay GST under section 9(5) of the CGST Act from 1 January 2022 and issues the restaurant-service invoice, including where the restaurant itself is unregistered.
What the GST on a food-delivery order actually covers
An online checkout is often presented as one purchase, but it can contain several supplies. The prepared meal is generally treated as restaurant service. A delivery or logistics charge, platform or convenience fee, packaging charge, payment-related charge, rain or surge charge, tip, or separately sold goods may be a different supply.
That distinction matters because the special e-commerce rule applies to notified restaurant service, not automatically to every amount collected by an app. A line labelled “delivery fee” does not, by itself, establish that the 5% restaurant-service rate applies. The invoice must show how the supplier has classified the line and what GST rate has been charged.
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The three invoice details that control
- Supplier: identify the business named as supplying that particular line.
- Taxable value: check the amount on which GST is calculated, rather than assuming the headline order total is the taxable amount.
- Tax rate and tax type: look for the percentage and whether the invoice shows CGST plus SGST or UTGST, or IGST.
These details are more reliable than a checkout label. Two platforms can use the same words for charges that have different legal classifications, and a single platform can show different treatment for different services.
GST rates listed for restaurant service
CBIC’s current GST rate table distinguishes restaurant service by the type of premises. The table below states the rates identified in that schedule.
| Restaurant-service category | Total GST | Break-up shown for an intra-State supply | Input-tax-credit condition |
|---|---|---|---|
| Restaurant service other than at specified premises | 5% | 2.5% CGST + 2.5% SGST | Rate is listed without input-tax credit |
| Restaurant service at specified premises | 18% | Rate is listed as 18% total | The CBIC rate-table entry identifies the 18% rate |
The 5% figure is therefore not a universal “food-app rate.” It is the listed rate for ordinary restaurant service other than at specified premises. The 18% entry applies where the service falls within the specified-premises category. Your invoice should identify the applicable service and rate; do not infer the category only from the fact that food was delivered.
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CGST, SGST, UTGST and IGST on the invoice
For an intra-State order, the tax is normally displayed as a central component and a State or Union-territory component, such as CGST with SGST or UTGST. An inter-State supply is displayed as IGST. The presence of IGST instead of two separate components does not by itself change the total rate; it identifies how the tax is allocated under the place-of-supply rules.
What “without input-tax credit” means
The 5% restaurant-service entry is listed subject to no input-tax credit. That condition concerns the tax treatment of the supply and the supplier’s credit entitlement; it is not a reason to assume that every other line on your consumer invoice must also be taxed at 5%. Keep the rate condition attached to the restaurant-service line for which it is stated.
Who is responsible when an e-commerce operator takes the order
The section 9(5) rule from 1 January 2022
CBIC Circular 167/23/2021-GST, dated 17 December 2021, explains that restaurant service supplied through an e-commerce operator (ECO) is notified under section 9(5) of the CGST Act. From 1 January 2022, the ECO is liable to pay GST on that notified restaurant service.
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The circular’s operative statement is: “As ‘restaurant service’ has been notified under section 9(5) of the CGST Act, 2017, the ECO shall be liable to pay GST on restaurant services provided, with effect from the 1st January, 2022, through ECO.” In practical terms, the platform is the party responsible for paying GST on the notified restaurant-service supply made through it.
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The same circular clarifies that the ECO’s liability applies when the restaurant supplying the food is unregistered. The restaurant’s registration status therefore does not, on its own, tell you whether GST can appear on the restaurant-service line or who must remit it.
Who issues the restaurant-service invoice
For restaurant service supplied through the ECO, the operator issues the invoice for that restaurant service. Look for the supplier name and invoice details rather than assuming that the kitchen must always issue the tax invoice shown in the app. The document may contain separate lines with different suppliers, so check each line independently.
What happens to tax collected at source
The operator does not collect tax collected at source (TCS) on the notified restaurant service for which it is liable under section 9(5). This is a specific consequence of the restaurant-service notification; it should not be extended to every amount in the order.
For other goods or services supplied through the operator, the original supplier remains responsible for GST under the ordinary framework and the operator continues the applicable TCS treatment. A delivery, packaging, payment or other charge therefore needs its own classification and supplier analysis.
Why a delivery fee can show a different GST treatment
It may be a separate logistics service
A platform can arrange transport separately from the restaurant service. If the delivery charge represents a distinct logistics supply, it is not automatically covered by the section 9(5) restaurant-service rule. The invoice should identify the supplier and the tax treatment for that logistics line.
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It may be a platform or convenience service
An app may charge for arranging the order, operating the interface or providing another platform service. The word “convenience” describes a commercial label, not a GST classification. The applicable treatment depends on what is actually supplied and how the invoice identifies it.
Packaging, payment and weather-related charges can be separate lines
Packaging fees, payment-related charges, surge or rain fees and similar amounts can appear alongside the food. The official material does not establish one universal consumer-facing rate for every such label. Do not apply 5% or 18% to those lines merely because one of them appears on the same order as restaurant service.
Tips are not the same as a mandatory fee
A voluntary tip can be displayed separately from mandatory charges. Whether GST applies depends on the nature of the amount and how the supplier treats it on the invoice. If the document does not make the treatment clear, ask the platform how the line has been classified instead of guessing from the word “tip.”
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Use the following process whenever the checkout total or tax appears different from what you expected.
- Obtain the tax invoice. Save the downloadable invoice or request it from the platform; a payment receipt may not contain the supplier and tax fields needed for verification.
- List every charge separately. Write down the restaurant-service amount, delivery or logistics amount, platform or convenience fee, packaging charge, payment charge, surge or rain charge, tip and any other goods or services.
- Match a supplier to each line. The restaurant-service supplier may be different from the supplier named for a platform or logistics charge. The operator issues the restaurant-service invoice when the section 9(5) rule applies.
- Read the taxable value. Confirm the base amount for each line and whether the invoice combines or separates charges. Do not calculate GST from the final amount unless the invoice says that amount is the taxable value.
- Check the percentage. For ordinary restaurant service other than at specified premises, the CBIC rate table lists 5% total; for restaurant service at specified premises, it lists 18%. A different line may have a different classification.
- Check the tax components. Confirm whether the invoice shows CGST with SGST or UTGST, or IGST. This helps identify how the supply has been treated geographically.
- Check the ITC wording. The ordinary 5% restaurant-service entry is listed without input-tax credit. Keep that condition tied to that supply rather than treating it as a blanket rule for the order.
- Compare the invoice with the checkout summary. A promotional display or rounded total can obscure the underlying lines. The tax invoice is the document to use for the supplier and rate.
- Request clarification in writing. If a line is unclear, ask the platform for the tax invoice and ask the named supplier to explain the classification and rate.
Platform order versus ordering directly from a restaurant
The tax questions are not answered simply by choosing an app or a phone order. The key differences are who supplies each service and whether the notified section 9(5) rule is triggered.
| Question | Order through an e-commerce operator | Order directly from the restaurant |
|---|---|---|
| Who is named for restaurant service? | The operator issues the restaurant-service invoice when section 9(5) applies. | The restaurant normally identifies itself as the supplier on its invoice. |
| Does the restaurant’s registration status decide who pays GST on notified restaurant service? | No. The operator’s section 9(5) liability applies even when the restaurant is unregistered. | The direct-order arrangement does not use the ECO section 9(5) mechanism for that transaction. |
| Which rate applies to restaurant service? | The applicable restaurant-service category controls: 5% for ordinary service other than at specified premises, or 18% at specified premises, according to the CBIC table. | The same restaurant-service classification and current rate table remain relevant. |
| How are delivery or platform charges handled? | Each charge must be identified as its own supply where applicable, with its supplier and tax treatment. | Any delivery or other charge should likewise be itemised and classified by the supplying business. |
| Does the operator collect TCS? | It does not collect TCS on notified restaurant service under section 9(5); other supplies remain under the ordinary supplier-liability and TCS framework. | There is no e-commerce operator collecting TCS for a direct order. |
This comparison does not mean that a direct order is always cheaper or that a platform order is always taxed more. It identifies the documents and responsibilities you should expect to see.
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Common invoice mistakes and how to resolve them
Mistake: treating every fee as restaurant service
Seeing 5% on the food line does not prove that the delivery or convenience line should also be 5%. Separate the supplies and review the supplier and rate for each one.
Mistake: assuming the restaurant must issue every invoice
For notified restaurant service supplied through an ECO from 1 January 2022, the operator issues the restaurant-service invoice. A different supplier may issue or be responsible for another line.
Mistake: assuming an unregistered restaurant means no GST can appear
The section 9(5) rule places liability on the operator even when the restaurant is unregistered. Check the invoice rather than inferring the result from the restaurant’s status.
Mistake: reading TCS as the GST on your food
TCS is a collection mechanism associated with supplies made through an operator. The operator does not collect TCS on the notified restaurant service for which it pays GST under section 9(5), while other supplies can remain in the ordinary TCS framework. TCS and GST on a particular line are not interchangeable labels.
Mistake: relying on the checkout label instead of the tax invoice
“Delivery,” “platform,” “service fee” and similar words are not enough to establish the legal supply. Request the full invoice when the line lacks a supplier, taxable value or tax rate.
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Illustrative ways to interpret an order
Food line at 5%, separate delivery line
If the invoice identifies ordinary restaurant service and shows 5% total GST on that line, while a separate delivery line has its own supplier and rate, treat the lines independently. The restaurant-service rate does not automatically carry over to delivery.
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Food line at 18%
If the restaurant-service line is identified as service at specified premises and the invoice shows 18%, that is consistent with the separate rate category in the CBIC table. Do not relabel it as the ordinary 5% category merely because the meal was delivered.
One combined-looking “service fee”
If the checkout shows one amount but the tax invoice does not explain whether it is logistics, platform access, packaging or another service, ask for the supplier’s classification. There is no universal rate for every fee label, so a clear invoice is necessary before assessing the charge.
Inter-State tax display
If the invoice uses IGST rather than CGST plus SGST or UTGST, verify the supplier and taxable value first. The tax-component format reflects the supply’s treatment as inter-State rather than proving that the charge is or is not restaurant service.
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When to ask for a corrected or clearer invoice
- The invoice omits the supplier for a fee that is separately charged.
- The taxable value cannot be reconciled with the charge shown at checkout.
- A restaurant-service line has no identifiable rate or tax components.
- The platform appears to show TCS on the notified restaurant-service line itself.
- The invoice combines food and non-food charges without explaining the classification.
- The document names one supplier for the payment but another, unexplained supplier for the tax line.
Start with the platform’s invoice-support channel and retain the order number, date and invoice. If the platform directs you to the restaurant or another supplier, ask that named supplier for the classification of the disputed line. The aim is to obtain the document that states what was supplied, by whom and at what rate.
Keeping the rule current
GST treatment can change through later notifications, circulars, court decisions and changes in how platforms bill their services. The figures above are the categories and responsibilities stated in the CBIC material identified for this guide: 5% total for ordinary restaurant service other than at specified premises, 18% for restaurant service at specified premises, and ECO liability for notified restaurant service from 1 January 2022. For a later order, check the current invoice and current CBIC material rather than applying an old fee label or a previous app design.
The practical answer
GST may be charged on the food and on other parts of an online order, but the charges do not all share one automatic rate. The operator pays GST and issues the invoice for notified restaurant service supplied through it from 1 January 2022; other goods and services remain under the ordinary supplier-liability and TCS framework. To determine whether a particular delivery or platform fee is correctly taxed, identify the supplier, taxable value, classification and tax components on the invoice.
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