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GST on a food-delivery bill is not necessarily one rate applied to the whole checkout total. Restaurant service ordered through an e-commerce operator is generally taxed at 5% without input tax credit (ITC), while local delivery is a separate service for which the current rate stated in the 2025 GST Council FAQ is 18%. The invoice lines, taxable values and suppliers determine which amount applies to which part of an order.
Which parts of a food-delivery order can have GST?
Start by separating the supplies behind the order. A restaurant prepares and supplies restaurant service; a delivery provider may supply a distinct local-delivery service. An app may also show other charges, but a charge appearing on the same checkout screen does not automatically share the tax treatment of the food or delivery.
The tax rates below describe the supplies identified in official guidance. They are not a rule that every app must show two tax lines on every order. The official material does not prescribe a universal checkout layout or establish the classification of every possible app fee, packaging charge or mixed supply.
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| Supply shown or represented | Rate and scope | Who is responsible for paying GST | Invoice point |
|---|---|---|---|
| Restaurant service supplied through an e-commerce operator | Generally 5% without ITC. Restaurant service connected with qualifying hotel premises can have different treatment; the 5% rate should not be treated as universal. | The e-commerce operator pays under section 9(5), including when the restaurant supplying through the platform is unregistered. | The operator issues the invoice for this restaurant service. If restaurant service and other supplies are in one order, CBIC advises a separate bill for the restaurant service. |
| Local-delivery service | 18%, as stated in the PIB FAQ on the 56th GST Council decisions. | If the delivery service is supplied through an e-commerce operator by a provider not liable to register, the operator pays. If the provider is registered, that provider pays. | Check which supplier and service the relevant invoice line identifies; the restaurant-service invoice rule does not make every delivery line part of the restaurant service. |
The rates and responsibility distinctions in this table come from the 56th GST Council recommendations, the PIB FAQ on local delivery and CBIC Circular No. 167/23/2021-GST.
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How GST is calculated on the restaurant part
For the ordinary restaurant-service treatment through an e-commerce operator, the calculation is the taxable value of that service multiplied by 5%. In other words, first identify the taxable value on the invoice; do not assume it equals the entire order total, or that every separately described charge belongs in that value.
Example: ₹1,000 taxable restaurant-service value
If the invoice identifies ₹1,000 as the taxable value of restaurant service and the applicable rate is 5%, the arithmetic is ₹1,000 × 0.05 = ₹50 GST. This is an illustration of the multiplication only. It does not establish the taxable base for another order, determine how a fee is classified, or mean delivery service is also taxed at 5%. The 5% rate is generally without ITC, and the applicable treatment can differ for restaurant service connected with qualifying hotel premises.
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The 56th GST Council recommendations and rate summary, issued on 3 September 2025, describe the restaurant-premises qualification and rate treatment; the Council announced changes effective 22 September 2025. A standalone restaurant cannot declare itself specified premises to opt for 18% with ITC. Because the general 5% description has a stated scope, a bill from a qualifying hotel-related setting should not be judged against it without checking the applicable classification and invoice details. See the Council recommendations and Council rate summary.
How delivery GST differs from GST on food
Delivery is not simply another name for restaurant service. The PIB FAQ on the 56th GST Council decisions states that local-delivery services are taxed at 18%. It also assigns payment responsibility according to the provider’s registration status when the service is supplied through an e-commerce operator: the operator pays when the provider is not liable to register, whereas a registered provider pays.
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For a purely illustrative delivery taxable value of ₹100, 18% arithmetic would be ₹100 × 0.18 = ₹18. That calculation does not mean every amount labelled “delivery” has a taxable value of ₹100, that an app necessarily presents the service as a separate line, or that the rate can be inferred from the label alone. Use the actual taxable value and rate shown for the identified supply.
Thus, a food line calculated at the ordinary restaurant-service rate and a local-delivery line at the delivery-service rate are not contradictory if they refer to different supplies. Do not apply either rate to the full cart merely because one headline GST amount appears near the order total. The official explanation of the delivery rate and liability is in the PIB FAQ.
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Why the platform issues the restaurant-service invoice
For restaurant service supplied through an e-commerce operator under section 9(5), the operator is responsible for paying the GST from 1 January 2022. CBIC clarified that the operator issues the invoice for that restaurant service. Its circular states: “The invoice in respect of restaurant service supplied through ECO under section 9(5) will be issued by ECO.” The restaurant being unregistered does not, by itself, transfer this section 9(5) responsibility back to the restaurant.
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Where one order includes restaurant service and other goods or services, CBIC advises the operator to raise a separate bill for the restaurant service. This is a clarification about billing and tax responsibility, not a promise that all apps will display charges using the same wording or screen design. Read the invoice itself rather than assuming the checkout summary is a standardized GST invoice. The relevant clarification is in CBIC Circular No. 167/23/2021-GST.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to check the GST lines on your bill
A tax invoice should provide information that lets a customer connect a tax amount to a supplier and supply. CBIC’s invoice rules include particulars such as supplier identity, invoice number and date, description, value of supply, tax rate and tax amount. Labels and arrangement vary, so compare the information rather than expecting one fixed layout.
- Find the invoice, not only the checkout total. Open the order’s bill or invoice and identify each tax line. A payment summary may combine amounts that the invoice explains separately.
- Identify the supply described. Determine whether the line relates to restaurant service, local delivery or another stated item or service. Do not infer the tax category only from the fact that a fee was charged alongside food.
- Check the named supplier and issuer. The platform may issue the restaurant-service invoice under section 9(5); a delivery line may have a different supplier or payment-responsibility arrangement. The invoice details help distinguish them.
- Read the taxable value and rate together. Use the value associated with that line, not the order subtotal by default. For the ordinary restaurant-service case, check whether the stated rate is consistent with the generally applicable 5% without-ITC treatment; for local delivery, the PIB FAQ states 18%.
- Recalculate the tax amount. Multiply the line’s taxable value by its stated rate as a decimal. For example, 5% is 0.05 and 18% is 0.18. Small differences can arise from rounding, but the invoice should let you see the stated value, rate and tax amount.
- Compare separate bills where the order includes multiple supplies. CBIC advises separate billing for restaurant service when it is supplied in an order that also includes other supplies. Do not treat different invoice totals as proof of duplicate GST until you have matched the supplies and values.
The invoice particulars are set out in the CBIC Tax Information Portal’s CGST Rules. The rules specify invoice information; they do not mandate one consumer-facing app layout.
What service charge and other fees mean for GST
A service charge is not a statutory government levy, according to CBIC’s GST FAQ. That does not mean it is automatically outside GST: CBIC says it is consideration for a supply and may be liable to GST. Distinguish the charge itself from GST shown against it, and do not describe a business-imposed service charge as a government tax.
The official sources do not settle the tax classification of every app fee, packaging charge or mixed supply. A charge name alone is therefore not enough to establish its GST rate or taxable base. For a disputed amount, refer to the invoice description, supplier, value and stated rate; if those do not clarify the line, seek an explanation from the issuer. CBIC’s general discussion is on its GST FAQ.
Quick Recap
Common bill-reading mistakes
- Applying 5% to the whole checkout amount: 5% is the general restaurant-service rate in the stated scope, not a blanket rate for every supply or fee on an order.
- Assuming delivery is included in restaurant GST: local delivery is treated separately in the cited PIB FAQ, which states an 18% rate and differentiates who pays based on the provider’s registration status.
- Assuming the restaurant must issue every restaurant-service invoice: for service supplied through an e-commerce operator under section 9(5), CBIC says the operator issues that invoice.
- Assuming every app bill has identical labels: official guidance establishes invoice particulars and tax responsibilities, not a universal screen or line-item format.
- Treating service charge as a government tax: CBIC says it is not a statutory levy, though it may be consideration liable to GST.
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