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The food and the delivery can be treated as different supplies under India’s GST rules, so they may carry different rates on the same checkout bill. The restaurant-food rate does not automatically determine the rate for every delivery-related line. Classification depends on what was supplied, which rule applies on the invoice date, and which party is responsible for paying the tax.
As of 13 October 2026, official material identifies a 5% restaurant-service rate outside specified premises and a separately scoped 5% rate for certain delivery services connected with goods supplied or ordered through an e-commerce operator. Other app services, such as platform services, have been described at 18% in a dated 1 April 2025 Ministry of Finance answer. Those figures should not be applied to an invoice without checking the line description and the latest operative notification.
GST follows the supply, not the checkout screen
A food-delivery order can bundle several transactions: the restaurant’s supply of prepared food, a delivery service, and sometimes a platform or facilitation service. GST classification is made for the service actually supplied. A single payment page therefore does not guarantee a single GST rate.
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The wording used on an invoice is useful evidence of how the platform categorized a line, but a label such as “delivery fee” is not, by itself, a legal determination. The applicable entry in the GST schedule, the contractual arrangement, the date of supply, and the parties involved all matter. This is why two lines on one bill can legitimately show different percentages, while two lines with similar wording can require closer checking.
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What rate applies to restaurant food?
CBIC’s published restaurant-service entry
The Central Board of Indirect Taxes and Customs (CBIC) rate schedule lists restaurant service other than at specified premises at 5% in total. For an intra-state supply, that total is 2.5% Central GST (CGST) plus 2.5% State GST or Union Territory GST (SGST/UTGST). The entry carries a condition that input tax credit (ITC) on inputs and input services used for that service is not taken.
The 5% figure is therefore not simply a tax percentage detached from conditions. It is tied to the restaurant-service classification and to the no-ITC condition in the schedule. If an invoice describes a different supply, the restaurant entry cannot automatically be used for that line.
Restaurant service supplied through an app
A Ministry of Finance answer in the Rajya Sabha dated 1 April 2025 stated that restaurant services outside specified premises were taxed at 5% without ITC whether supplied directly or through an e-commerce operator. That answer records the position described by the ministry on that date. It should be read as a dated statement, not as a substitute for checking any later notification or GST Council decision.
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The current PIB FAQ’s scoped delivery rule
The Press Information Bureau’s current FAQ, available for the period covered here, states that delivery services supplied in relation to goods supplied or ordered through an e-commerce operator are taxed at 5% without ITC. The wording is important: it describes a particular delivery-service situation involving goods and an e-commerce operator. It does not establish that every amount called a delivery fee on every food app invoice falls within that rule.
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Whether the delivery is supplied by the restaurant, an independent logistics provider, or another party can affect the classification and compliance position. Read the service description and the supplier information on the invoice before assuming that the FAQ’s 5% treatment applies.
Tax rate and tax liability are separate questions
The same PIB FAQ distinguishes the rate from the person who must pay the tax. Under the FAQ’s description of section 9(5) of the CGST Act, when the delivery provider is not liable to register, the e-commerce operator pays the GST. When the delivery provider is liable to register, that provider pays the GST.
This rule answers “who remits the tax?” It does not, by itself, answer “what is the correct rate for every delivery-related line?” A platform may collect or display tax while the legal liability is assigned differently under the applicable provision.
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The following figures come from different official statements and have different scopes. They should not be blended into one universal delivery-fee rule.
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| Line or classification | Rate or figure | Condition and date | What the figure does not prove |
|---|---|---|---|
| Restaurant service outside specified premises | 5% total (2.5% CGST + 2.5% SGST/UTGST for an intra-state supply) | CBIC published rate schedule; no ITC on inputs and input services used for the service | It does not set the rate for a separately supplied delivery or platform service |
| Restaurant service supplied directly or through an e-commerce operator | 5% without ITC | Ministry of Finance Rajya Sabha answer dated 1 April 2025 | It is a dated statement and does not resolve every later invoice configuration |
| Delivery service in relation to goods supplied or ordered through an e-commerce operator | 5% without ITC | Current PIB FAQ; liability depends on the delivery provider’s registration status | It does not say that every food-app “delivery fee” has this classification |
| Other app services, such as platform services | 18% | Ministry of Finance answer dated 1 April 2025 | It does not automatically convert a delivery-service line into an 18% line |
| General goods-transport services outside listed exceptions | 18% | CBIC schedule entry for services not within the specified exceptions | It is not a universal rate for anything described as delivery |
| Delivery-charge tax identifiers in one platform glossary | 5%, 12%, 18% and 28% | Zomato Developer Platform glossary, last updated 26 May 2026 | These are implementation identifiers, not a legal determination of the correct rate for an individual order |
How to read a food-delivery bill
Use the invoice rather than the app’s promotional wording. The following sequence helps separate the charges without assuming that every line is governed by the restaurant-service entry.
- List every taxable line. Write down the restaurant food value, delivery charge, platform or convenience fee, packaging or handling charge, discount adjustments, and any other amount shown separately. Do not group all non-food amounts under “delivery” until the invoice describes them.
- Copy the exact supply description. Terms such as “restaurant service,” “delivery service,” “platform service,” or “transport service” indicate how the supplier has categorized the line. A generic label should be treated as inconclusive rather than assigned a rate from memory.
- Check the tax percentage and breakup. For an intra-state 5% charge, the bill may show 2.5% CGST and 2.5% SGST/UTGST. The actual bill may instead use an inter-state tax treatment, so rely on the invoice’s stated breakup rather than assuming the components.
- Identify the supplier for each line. The restaurant and the delivery provider may be different suppliers, while the platform may provide a separate service. The PIB FAQ’s section 9(5) explanation makes the delivery provider’s registration status relevant to who pays the tax.
- Note the invoice and service date. The 1 April 2025 ministry answer is a dated record, and GST Council recommendations or later notifications can change the operative position. A charge issued under an earlier rule should not be judged solely by a later app display.
- Compare the charge with the rule’s scope. If relying on the PIB FAQ’s 5% delivery statement, confirm that the service is delivery in relation to goods supplied or ordered through an e-commerce operator. If the line is called a platform fee, do not treat it as delivery without evidence.
- Ask the platform for a corrected explanation when necessary. Provide the order number, invoice date, exact line description, rate, and tax breakup. Request clarification of the supply and the legal basis rather than asking only why the percentage “does not match” the food line.
Illustrative bill: how different rates can coexist
Consider a hypothetical intra-state invoice with ₹500 of restaurant food, a ₹40 separately described delivery service, and a ₹20 platform service. The following arithmetic is only an illustration of how line-level rates work; it is not a determination of the correct classification for a real order.
| Hypothetical line | Taxable value | Illustrative rate used | Illustrative GST |
|---|---|---|---|
| Restaurant food | ₹500 | 5% restaurant-service rate, assuming the schedule’s conditions apply | ₹25 |
| Separately described delivery service | ₹40 | 5% only if the service fits the PIB FAQ’s stated scope | ₹2 |
| Platform service | ₹20 | 18% as described for other app services in the 1 April 2025 answer | ₹3.60 |
On a real invoice, the delivery line might not fit the FAQ’s scope, the platform line might be treated differently under a later rule, and the tax components could be CGST plus SGST/UTGST or an inter-state tax. The example demonstrates only why matching percentages across all lines is not a valid test of correctness.
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Platforms need internal tax identifiers to generate invoices and route transactions. The Zomato Developer Platform glossary, last updated 26 May 2026, lists delivery-charge identifiers at 5%, 12%, 18% and 28%. Seeing one of those codes tells you which value the platform attached to its line-item system; it does not establish that the code is legally correct for every order or that all platforms use the same classification.
Use a tax code as a prompt to inspect the underlying supply description. If the code, description, and tax amount appear inconsistent, ask for the invoice basis and check the latest official schedule or FAQ. Do not infer a government-mandated delivery price from the existence of a tax line: GST rules concern classification, rate, and liability, not whether a platform must charge a delivery fee or how it sets that fee.
What the 2025 parliamentary answer does—and does not—settle
The Ministry of Finance answer dated 1 April 2025 provides two useful points: restaurant services outside specified premises were stated as 5% without ITC, and other services supplied by food-delivery apps, such as platform services, were stated as 18%. It also reported that the GST Council had recommended further examination of the rate applicable to delivery of food ordered through apps.
The quoted statement from Minister of State Pankaj Chaudhary was: “Other services provided by the food delivery apps like Zomato, Swiggy etc., such as platform services, are levied GST at the rate of 18%.” The answer also said: “The GST Council recommended that the issue needs further examination.” Both sentences describe the position recorded on 1 April 2025. Neither sentence is a guarantee that every 2026 invoice uses the same treatment.
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Changes over time and checking the latest position
GST rates and e-commerce compliance rules can change through notifications, circulars, and Council recommendations. The GST Council index records FAQs for recommendations made at its 57th meeting on 8 October 2026, but an index entry alone does not establish the detailed operative treatment of a particular delivery charge.
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For an invoice dated near a rule change, check the latest CBIC rate schedule, the relevant Ministry of Finance or PIB explanation, and the invoice’s own date and supply description. Keep the date attached to every rate you quote: 5% in the CBIC restaurant entry, 5% in the current PIB delivery FAQ’s stated scope, and 18% in the dated 2025 description of other app services are not interchangeable claims.
Common mistakes when comparing the two lines
| Common assumption | Why it fails | Better check |
|---|---|---|
| “The food is 5%, so delivery must also be 5%.” | Food and delivery may be separate supplies with different entries. | Match each line to the service actually supplied and the applicable date. |
| “Every delivery fee is 18%.” | The 18% statements concern specified app services or general transport entries, not every label containing “delivery.” | Determine whether the line is delivery, platform, transport, or another service. |
| “The platform pays GST, so the delivery provider never has liability.” | The PIB FAQ distinguishes liability according to whether the provider is liable to register. | Check the provider’s registration status and the section 9(5) situation described for the service. |
| “An app tax code proves the legal rate.” | A code is an implementation choice and may cover several possible rates. | Use the invoice description and current official classification, not the code alone. |
| “The 2025 parliamentary answer is the current rule.” | It is a dated statement and reported further examination of app-based food-delivery rates. | Verify later notifications, FAQs, and Council materials before applying it today. |
When to seek clarification
Ask the platform or supplier for an explanation when the invoice combines an unexplained tax code with a vague line description, applies different rates to apparently identical services across orders, omits the tax breakup, or changes treatment around a notification date. Include the exact invoice wording and date so the response can address classification rather than provide a generic percentage.
If a dispute concerns a substantial amount, repeated invoices, or a business claiming input tax credit, obtain advice from a qualified Indian GST professional. The restaurant-service entry’s no-ITC condition and the delivery FAQ’s no-ITC wording affect the supplier’s tax position; they are not instructions for a consumer to claim credit on a personal food order.
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