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Short answer: A normal standalone restaurant service is generally taxed at 5% GST without input tax credit (ITC). When you order through an electronic commerce operator (ECO), such as a food-delivery app, the ECO is responsible for GST on that restaurant service under section 9(5), effective 1 January 2022, and issues the restaurant-service invoice. The app’s own platform-service fee is a separate service and is taxed at 18% according to the Ministry of Finance’s 1 April 2025 parliamentary answer. Delivery charges must be read separately: the same answer recorded that their GST treatment in app orders was still being examined by the 55th GST Council meeting.
Why one order can show both 5% and 18% GST
A delivery-app checkout can combine several supplies: the restaurant’s food service, the app’s platform service, delivery, packaging and occasionally other goods or services. GST applies according to the nature of each line, not simply according to the fact that the order was placed in an app.
The 5% and 18% figures therefore usually refer to different taxable supplies. The food line is generally the restaurant service. An 18% line labelled “platform service” is the app’s own service to facilitate the transaction. A delivery line needs its own classification; it should not automatically inherit either rate.
Rates and classifications you should know
| Invoice line | What it represents | Position in the official material | Who accounts for the GST |
|---|---|---|---|
| Restaurant service from an ordinary standalone restaurant, including takeaway | Preparation and supply of the restaurant meal | 5% GST without ITC in the Goods and Services Tax Council’s 2024 rate table | For restaurant service supplied through an ECO, the ECO pays the GST under section 9(5) and issues the invoice |
| Platform service | The food-delivery app’s own facilitation or platform service | 18% GST, as stated by the Ministry of Finance on 1 April 2025 | The app or other service supplier charges and accounts for its service |
| Delivery fee | The charge for transporting the order | Government clarification was still under examination as of the 1 April 2025 answer; check the rate and label printed on the invoice | Follow the supplier and tax treatment shown on the itemised invoice |
| Restaurant in a qualifying hotel | Restaurant service connected with a hotel meeting the specified room-tariff condition | 18% with ITC for the category listed in the 2024 GST Council rate table | Apply the supplier and invoicing arrangement shown for that service |
The 5% rate is not a blanket rate for every food-related charge. It is the listed rate for the specified restaurant-service category. The 18% hotel-restaurant entry applies only when the stated hotel and room-tariff condition is met; an ordinary standalone restaurant should not be treated as that category merely because it sells through an app.
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What “without ITC” means
ITC is the ability of a registered business to offset eligible GST paid on its inputs against GST collected on its outputs. The ordinary restaurant-service entry is listed at 5% without ITC. That restriction concerns the supplier’s tax treatment; it does not create an additional charge for the customer beyond the GST shown on the invoice.
Who is supposed to charge GST on an app order?
The ECO rule for restaurant service
From 1 January 2022, restaurant service supplied through an electronic commerce operator was notified under section 9(5). This shifts payment responsibility for that notified service to the ECO. In practical terms, the app pays the GST on the restaurant-service line and issues the invoice for that service. The Goods and Services Tax Council’s implementation guidance states: “The invoice in respect of restaurant service supplied through ECO under section 9(5) will be issued by ECO.”
This rule changes who remits the tax; it does not turn the restaurant meal into an 18% app service. The restaurant-service rate remains the rate applicable to that service category, generally 5% for an ordinary standalone restaurant.
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Section 9(5) does not cover every item in a basket
Section 9(5) shifts liability only for services specifically notified under that provision. The Central Board of Indirect Taxes and Customs (CBIC) explains that, for other taxable supplies, the underlying supplier remains liable and the ECO continues its tax-collected-at-source (TCS) role. An order containing goods or services outside the notified restaurant-service category can therefore have different supplier and invoicing arrangements from the meal itself.
How platform fees differ from restaurant GST
A platform fee is consideration for a service supplied by the app, not an extra portion of the restaurant’s food value. The Ministry of Finance’s 1 April 2025 parliamentary answer specifically states that other services provided by food-delivery apps, including platform services, are levied at 18% GST.
That is why a bill can legitimately show, for example, 5% GST on the restaurant-service taxable value and 18% GST on a separately labelled platform-service fee. The two percentages do not conflict: they apply to different supplies, with different suppliers and different tax treatment.
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Delivery charges: read the line instead of guessing
Delivery is often displayed next to the platform fee, but the labels do not prove that both charges have the same GST rate. In its 1 April 2025 answer, the Ministry of Finance said that a proposal to clarify GST on delivery of food in app orders had been referred for further examination by the 55th GST Council meeting.
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That statement is the latest official position covered here. It means you should not automatically classify every delivery charge as 5% restaurant GST or 18% platform-service GST. Look for the exact line description, taxable value and GST rate on the invoice. If the invoice combines delivery with another service, ask the app to identify the classification used rather than relying on the checkout screen’s shorthand.
How to audit an itemised food-delivery bill
- Separate the meal from app charges. Identify the restaurant-service line and record its taxable value and GST amount separately from platform, delivery, packaging and other charges.
- Check the labels. A line expressly described as “platform service” is the app’s service and, under the 1 April 2025 Ministry of Finance answer, carries 18% GST. Do not silently rename a delivery line as platform service.
- Verify the invoice issuer. For restaurant service supplied through an ECO, GST Council guidance says the ECO issues the invoice. The document should identify the relevant supplier or ECO details.
- Inspect the delivery line independently. Note its description, taxable value and rate. The government’s recorded position was that delivery-fee clarification remained under examination, so the invoice treatment matters.
- Check mixed supplies. If the order includes goods or services in addition to restaurant service, confirm that the bill separates them. GST Council guidance calls for separate billing when restaurant service is combined with other supplies.
- Save the invoice. Keep the itemised document, order number and payment record if you need the platform or restaurant to explain or correct a charge.
An illustrative calculation
Suppose an app shows a restaurant-service taxable value of ₹1,000 and a separate platform-service fee of ₹30. Applying the rates described in the official material:
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- Restaurant service: 5% of ₹1,000 = ₹50 GST.
- Platform service: 18% of ₹30 = ₹5.40 GST.
The illustrative GST total for those two lines would be ₹55.40, before considering any delivery, packaging or other item. The example does not establish how a particular app classifies delivery; that line must be checked on the actual invoice. It also assumes the figures shown are taxable values rather than GST-inclusive amounts.
Direct ordering versus app ordering
The restaurant-service rate is not supposed to rise merely because the order was placed through an app. The practical difference is that app ordering can add a separately taxable platform service and can involve an ECO-issued restaurant-service invoice.
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|---|---|---|
| Restaurant-service GST | 5% without ITC under the listed standalone-restaurant category | Generally 5% without ITC for the restaurant service; the ECO pays under section 9(5) |
| Separate platform-service fee | No app platform service is involved | May appear as a separate charge; the Ministry of Finance identifies platform services at 18% GST |
| Delivery disclosure | Use the restaurant’s invoice and the description of any delivery charge | Review the app’s separate delivery line; its treatment was under examination in the cited 1 April 2025 answer |
| Invoice for restaurant service | Issued under the restaurant’s normal invoicing arrangement | GST Council guidance says the ECO issues the invoice for restaurant service supplied through it |
| Itemisation needed | Check food value, GST and any separately charged service | Check food, platform, delivery, packaging and other supplies as distinct lines where applicable |
Mixed orders and separate billing
Some checkouts contain more than a restaurant meal: packaged goods, merchandise, convenience items or another service can be added to the basket. The GST Council’s guidance says the ECO should raise separate billing when restaurant service is combined with other supplies. This prevents the section 9(5) treatment for restaurant service from being incorrectly applied to every line.
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For a mixed order, match each line to its supplier and description. The restaurant-service invoice may come from the ECO, while other taxable supplies can remain the responsibility of their underlying supplier. CBIC’s explanation of section 9(5) is important here: the ECO’s shifted liability is limited to notified services, and the supplier remains liable for other taxable supplies.
Common mistakes customers make
- Assuming all food-related lines are 5%. The 5% entry covers the specified restaurant-service category, not every fee displayed beside the meal.
- Assuming every app charge is 18%. The 18% statement in the Ministry of Finance answer concerns other app services such as platform services. It does not automatically decide the treatment of a separately described delivery line.
- Blaming the restaurant for the ECO’s invoice. For restaurant service supplied through an ECO, the ECO is responsible for payment under section 9(5) and issues the invoice.
- Ignoring the hotel condition. The 18% restaurant entry for certain hotels depends on the specified room-tariff condition. It is not a universal rate for all restaurants.
- Checking only the final total. A single total can hide different taxable values and rates. The itemised invoice is the document needed to understand the calculation.
- Treating a checkout label as a legal classification. Short labels such as “delivery” or “fees” are less informative than the tax invoice description and rate.
What to do when a bill looks wrong
- Download the final tax invoice rather than relying on the order summary.
- Mark the exact line that appears inconsistent, including its description, taxable value, GST rate and amount.
- Ask the app or restaurant which supply the line represents and who issued the invoice.
- Provide the order number and retain the response with the invoice.
- If the explanation does not match the itemisation, request a corrected document or a written clarification from the invoicing supplier.
Do not calculate a replacement rate solely from the fact that the order involved food delivery. The official position on delivery-fee classification cited here was still under examination as of 1 April 2025.
Keeping the position current
GST rates and liability rules can change through GST Council recommendations, government notifications and later clarifications. The figures in this guide are anchored to the Goods and Services Tax Council’s 2024 rate table, the 1 January 2022 effective date for section 9(5) restaurant-service liability of ECOs, and the Ministry of Finance’s 1 April 2025 parliamentary answer on platform and delivery services. For a current dispute, use the latest tax invoice and check for a newer official notification or clarification before drawing a conclusion.
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