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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteYes, GST can apply to a food-delivery order, but the tax treatment is not automatically the same for every line on the checkout page. The prepared meal is generally treated as restaurant service, while delivery, logistics, platform or convenience fees, packaging, payment charges, surge fees and tips may be separate supplies. The invoice, not the label used in the app, determines which supplier is responsible and which GST treatment applies.
The short answer: GST follows the supply, not the fee label
India’s GST rules separate restaurant service from other goods and services that may appear in the same online order. The Central Board of Indirect Taxes and Customs (CBIC) rate table lists ordinary restaurant service, other than service at specified premises, at 5% total GST: 2.5% Central GST (CGST) plus 2.5% State GST (SGST), with no input-tax credit. Restaurant service at specified premises is listed at 18%.
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Since 1 January 2022, the e-commerce operator (ECO) that facilitates notified restaurant service is liable to pay GST on that restaurant service under section 9(5) of the Central Goods and Services Tax Act. The operator issues the restaurant-service invoice, including where the restaurant itself is unregistered. This rule does not automatically convert every additional checkout charge into restaurant service.
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| Order component | How to classify it | Who normally accounts for GST | What the customer should check |
|---|---|---|---|
| Prepared food supplied by a restaurant | Restaurant service | The ECO under section 9(5) when supplied through the platform | Supplier named on the invoice, taxable value and rate |
| Delivery or logistics charge | A separate service unless the invoice clearly treats it as part of another supply | The supplier responsible for that service under the applicable rules | Whether the charge has its own supplier and tax line |
| Platform or convenience fee | A platform service, not automatically restaurant service | The supplier of the platform service | Tax rate and supplier details printed on the invoice |
| Packaging, payment, surge or rain charge | Potentially separate supplies, depending on the contractual and invoice treatment | The supplier shown for that line | Description, taxable value and GST treatment |
| Tip | A customer payment that may be handled separately from consideration for the supplied service | Depends on how it is collected and passed on | Whether it appears as a taxable line or a voluntary payment |
There is no single official consumer-facing rate that applies to every fee label used by every food-delivery service. A charge called delivery fee on one invoice may be structured differently from a charge with the same name on another. Do not assume that every fee is taxed at the restaurant-service rate or that every fee is taxed at 18%.
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What can be included in an online food order?
The checkout total is often a bundle of distinct supplies. Separating the lines is the first step in understanding the tax.
Restaurant service
This is the prepared food supplied by the restaurant. For a platform-facilitated order, it is the notified service to which the section 9(5) mechanism applies. The tax rate depends on the restaurant-service category shown in the applicable rate table, including whether the service is at specified premises.
Delivery or logistics
A delivery charge compensates someone for transporting the order. It may be supplied by the platform, a restaurant, or another logistics provider. The name alone does not establish whether it is bundled with restaurant service or supplied independently. The invoice should identify the supplier and show the taxable value and tax, if any.
Platform or convenience fee
This charge generally relates to access to, or use of, the ordering platform. It is not automatically covered by the special rule for notified restaurant service. The platform or other supplier responsible for the fee remains responsible for its own GST treatment unless a different legal arrangement is reflected on the invoice.
Packaging and handling
Packaging can be shown as part of the restaurant-service consideration or as a separately itemised charge. The treatment depends on the actual supply and documentation. A separate line should not be assumed to carry the same rate as the food merely because it appears immediately below the food line.
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Payment, surge, rain and similar charges
Payment-processing charges, peak-time surcharges, adverse-weather charges and other adjustments can represent different services or contractual recoveries. Their GST treatment must be read from the invoice and the underlying classification. The official material does not establish one universal rate for all such labels.
Tips
A voluntary tip is not necessarily consideration for the restaurant service. Check whether the platform records it as a tip passed to a worker or restaurant, or as a charge supplied by the platform. The invoice presentation and terms matter.
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How section 9(5) changes a platform order
The e-commerce operator pays GST on notified restaurant service
CBIC Circular 167/23/2021-GST, dated 17 December 2021, states that restaurant service was notified under section 9(5) of the CGST Act and that the ECO is liable to pay GST on restaurant services supplied through it with effect from 1 January 2022. This shifts the payment obligation for the notified restaurant-service line from the restaurant to the operator.
The circular’s wording is important: “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.” The rule concerns the notified restaurant service, not every supply displayed in the same cart.
An unregistered restaurant does not prevent the section 9(5) rule
The operator remains liable for the notified restaurant service even when the restaurant is unregistered. This is why an online order can show an operator-issued restaurant-service invoice even though the food was prepared by a small restaurant that does not hold its own GST registration.
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The operator does not collect TCS on that notified restaurant service
For the restaurant-service line covered by section 9(5), the operator pays the GST and does not collect tax collected at source (TCS) for that same notified service. The operator issues the invoice for the restaurant service supplied through the platform.
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CBIC distinguishes supplies other than the notified restaurant service. For those goods or services, the original supplier remains responsible for GST and the operator continues the applicable TCS treatment. Consequently, one order can contain a restaurant-service line handled under section 9(5) and other lines handled under ordinary supplier-liability rules.
How to read a food-delivery GST invoice
Use the following process whenever the tax on the food and the tax on a fee look different.
- Download the tax invoice. Do not rely only on the order-summary screen. Keep the PDF or electronic invoice that identifies the supplier and tax details.
- Split the order into lines. Mark the prepared food separately from delivery, platform, packaging, payment, surge, rain, tip and any non-food item.
- Identify the supplier for every line. The invoice may name the operator for restaurant service and a different supplier for a logistics or platform service. The supplier name is more informative than the wording used in the app.
- Check the taxable value. Confirm the amount on which GST was calculated. Discounts, refunds and cancellations can change the taxable value shown on the final invoice.
- Check the rate and tax type. Look for the percentage and whether the invoice shows CGST plus SGST, Union Territory GST (UTGST), or Integrated GST (IGST). The tax structure depends on the place of supply and the parties involved.
- Check the restaurant-service condition. If the food line is ordinary restaurant service, the applicable rate-table entry should be identifiable. If the invoice refers to specified premises, do not substitute the ordinary restaurant-service treatment.
- Check input-tax-credit wording where relevant. The ordinary restaurant-service entry is listed without input-tax credit. That condition concerns the registered supplier’s tax treatment; it is not a consumer refund or a discount.
- Match refunds to the original lines. A partial cancellation may reverse food tax but leave a platform or delivery fee in place, or do the reverse. Compare the credit note or revised invoice with the original line items.
- Ask for clarification in writing. If a line has no supplier, taxable value or rate, request the platform’s tax invoice and ask which supply classification was used. Keep the response with the order record.
Why the food and delivery fee can show different GST
Different suppliers can be involved
The restaurant may supply the prepared meal, while the platform or a logistics provider supplies delivery or technology services. Each supplier’s liability is determined separately unless the arrangement and invoice treat the items as one supply.
Section 9(5) covers a notified service, not a checkout screen
The special operator liability applies to notified restaurant service. A platform fee does not become restaurant service just because it is charged during a food order. This is the central reason a customer may see one tax treatment on food and another on a fee.
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Rate-table categories matter
Even within restaurant service, the rate table distinguishes ordinary service from service at specified premises. The applicable category must be established for the transaction; a generic assumption about all restaurants is unsafe.
Tax components can look different without changing the total rate
For an intra-state transaction, the invoice may divide GST between CGST and SGST. For an inter-state transaction, it may show IGST instead. The appearance of two tax columns versus one does not by itself prove that the underlying supply has a different rate.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Ordering through a platform versus ordering directly
The practical differences are about the supplier, invoice and legal mechanism rather than simply whether a delivery charge appears.
| Comparison point | Platform-facilitated order | Direct order from a restaurant |
|---|---|---|
| Restaurant-service supplier shown to the customer | The operator issues the restaurant-service invoice for the notified service | The restaurant normally issues the invoice for its own service |
| Section 9(5) | Applies to notified restaurant service supplied through the ECO from 1 January 2022 | There is no ECO transaction for the restaurant to which this mechanism can attach |
| Other delivery or platform services | May be supplied by the operator, restaurant or logistics provider; inspect each line | Usually supplied by the restaurant or its delivery contractor; inspect the invoice and arrangement |
| TCS treatment | The operator does not collect TCS on the notified restaurant-service line, but ordinary TCS rules continue for other applicable supplies | There is no platform operator collecting TCS unless another e-commerce arrangement is involved |
| Invoice review | Expect itemised supplier, taxable value, rate and CGST/SGST/IGST details | Check the restaurant’s invoice and any separate logistics invoice |
A direct order is not automatically tax-free, and a platform order is not automatically taxed at one rate. The decisive questions remain what was supplied, by whom, and how it was documented.
Common situations and the right way to analyse them
The food line shows the restaurant-service treatment, but the platform fee has another rate
This can be consistent with GST law if the two lines are different supplies. Verify that the fee has its own supplier and taxable value. A different rate is not, by itself, evidence of an error.
The invoice calls a charge delivery fee but gives no classification
Ask for the full tax invoice and the supplier’s explanation. The word delivery is descriptive, not a legal classification. The missing information is the supplier, taxable value, rate and tax component.
The restaurant is not GST-registered
For notified restaurant service supplied through an ECO, the operator’s section 9(5) liability still applies. The restaurant’s registration status does not remove the operator’s obligation for that line.
The app shows tax before the final invoice
Treat the checkout estimate as provisional. Promotions, substitutions, cancellations and delivery adjustments can change the final taxable value. Use the issued invoice or credit note for accounting or a complaint.
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That presentation may reflect a voluntary payment rather than consideration for a supplied service. Confirm how the platform records and passes on the tip. Do not infer the treatment from the total alone.
The invoice shows CGST and SGST, while another order shows IGST
Those labels reflect the GST component and transaction structure. Compare the supplier, place-of-supply details and rate percentage before concluding that one order was overtaxed.
What to do if you believe a fee is wrong
- Preserve the records: save the order page, final invoice, payment receipt, refund notice and any chat or email response.
- Identify the disputed line: state whether the issue concerns food, delivery, platform, packaging, payment, surge, rain or tip.
- Ask a precise question: request the supplier name, taxable value, GST rate, tax component and classification for that line.
- Compare the credit note: if the order was partly cancelled or refunded, check whether the tax reversal corresponds to the refunded supply.
- Escalate with documents: if the supplier will not explain an incomplete or contradictory invoice, use the platform’s formal grievance channel and provide the invoice number and line-level discrepancy.
- Seek professional advice for business claims: a consumer’s question about a charge is different from a registered business’s question about eligibility for input-tax credit, accounting or a GST return.
What restaurants and platforms should make clear
- Show the supplier for each taxable line instead of presenting one unexplained tax total.
- Distinguish the restaurant-service invoice issued under the section 9(5) arrangement from invoices for other services.
- Display taxable value, rate and CGST, SGST, UTGST or IGST amounts where applicable.
- Keep the treatment of refunds and credit notes aligned with the original line items.
- Do not use a generic label such as delivery fee as a substitute for the underlying supply description.
- Explain whether a tip is voluntary and whether it is passed through or treated as consideration for a service.
Limits of a general answer
GST treatment can change when the government issues a later notification or circular, when a court interprets a provision, or when a platform changes its billing design. The official material does not provide one worked invoice for every app or one universal rate for every platform-fee label. For a current transaction, rely on the final invoice and the latest CBIC rate table and guidance rather than an old screenshot or a generalized statement that all delivery fees carry the same rate.
Bottom line
GST may apply to both the food and additional charges, but each line must be classified on its own. Ordinary restaurant service is listed at 5% total GST without input-tax credit, while restaurant service at specified premises is listed at 18%. From 1 January 2022, the e-commerce operator pays GST and issues the invoice for notified restaurant service supplied through it, including when the restaurant is unregistered. Delivery, platform, packaging, payment and other charges remain separate questions: read the supplier, taxable value and rate on the invoice before deciding whether the tax is correct.
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