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For restaurant service ordered through an app-based electronic commerce operator (ECO) in India, section 9(5) of the CGST Act generally makes the ECO liable to pay GST as though it were the supplier. The ECO also issues the invoice for that covered restaurant service. The tax shown on your order is not, by itself, permission to claim input tax credit (ITC): a claim depends on GST registration, business use, a compliant tax document and all applicable restrictions.
Open the order invoice or tax invoice rather than relying on the checkout total. Check which line is restaurant service, which entity is named as supplier or invoice issuer, the taxable value, the tax amount and any separately listed delivery or platform charges. Those details determine what the document proves and what it does not.
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The short answer for a food-delivery order
- Covered restaurant service: The ECO pays GST under section 9(5), with the law applying to it as if it were the supplier liable for that service.
- Invoice: Official implementation material states that the ECO issues the invoice for restaurant service supplied through an ECO under section 9(5).
- Where to look: Open the order’s invoice, tax invoice, bill or receipt in the app. Interfaces differ, so there is no single menu path that applies to every platform.
- Customer ITC: A GST label does not create an automatic rebate. A registered business claimant must satisfy the documentation, business-purpose and statutory-condition tests, including any blocked-credit rule.
- Rate caution: CBIC’s rate listing shows 5% for restaurant service other than at specified premises, subject to the condition that the supplier has not taken input tax credit on goods and services used to provide that service. That figure should not automatically be applied to every amount in a food-order checkout.
The rule is specific to India and to the particular supply described on the invoice. A delivery order can contain several supplies or charges, and section 9(5) does not make the ECO responsible for every line in every order.
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Section 9(5) shifts the payment liability to the ECO
Section 9(5) is a special mechanism for notified services supplied through an ECO. CBIC’s sectoral FAQ explains that, for such a service, the ECO pays the tax as if it were the supplier. Restaurant service supplied through an ECO was brought under this mechanism with effect from 1 January 2022.
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In practical terms, the restaurant may prepare the food, but the statutory output-tax liability for the covered restaurant service is placed on the operator. This is a legal allocation of responsibility; it does not necessarily describe how the app displays or economically recovers each amount at checkout.
The ECO is also the invoice issuer for the covered service
GST Council-hosted implementation material gives the following official wording: “the invoice in respect of restaurant service supplied through ECO under section 9(5) will be issued by ECO.” The statement concerns the covered restaurant service, not every fee or product that might appear in the same order.
Use the invoice issuer and the description of supply as your starting evidence. Do not infer the legal supplier merely from a restaurant’s name shown on a menu screen or from the fact that a platform processed your payment.
“The app collected money” is not the same as “the app is collecting TCS”
Customers often use “collects GST” to mean that tax was included in the amount paid. The legal question is different: who must pay the output tax to the government, and under which provision? For a notified restaurant service under section 9(5), the ECO pays the tax and issues the invoice. That is distinct from section 52, which concerns tax collection at source (TCS) on other qualifying e-commerce supplies.
Where GST is shown on your food-delivery bill
Use the order record, not just the checkout screen
Apps place invoices in different locations and may call them “invoice,” “tax invoice,” “bill,” “receipt” or “download invoice.” The official material does not prescribe one universal interface. After the order is completed, open the order-history entry and look for the document-download or billing option supplied by that operator.
- Open the completed order: Go to order history and select the specific order, not a wallet, subscription or account-level payment summary.
- Open the invoice or bill: Choose the available invoice, tax invoice, receipt or bill link. If the app offers both an order summary and an invoice, use the invoice for tax details.
- Identify the parties: Record the issuer’s legal name, GSTIN if printed, address and the description of the restaurant service.
- Read the tax lines: Note taxable value, CGST/SGST or IGST amounts, the applicable rate shown and the total tax. A final total without a tax breakdown does not establish the tax base.
- Separate other charges: Check whether delivery, platform, convenience, packaging, surge or promotional adjustments are listed separately. Do not automatically treat those amounts as the restaurant-service tax base.
- Save the original file: Download the PDF or other original record and retain the order identifier, date and payment evidence together.
If no GST amount is visible
A checkout total may combine food, delivery and other charges, while the invoice may be available only after delivery or payment. Reopen the completed order, check email or in-app billing messages, and request the tax invoice through the operator’s support channel if the document is missing. Ask for the invoice for the restaurant service and provide the order number and date.
Do not manufacture a tax split by applying 5% to the total amount. The rate listing’s 5% entry is tied to a specified restaurant-service category and its stated supplier condition; it is not a blanket calculation method for a mixed basket.
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Section 9(5) versus section 52 TCS
These provisions are often collapsed into the phrase “platform GST,” but they perform different jobs. The distinction matters for invoices, reporting and explanations to a business accounts team.
| Question | Section 9(5): notified restaurant service through an ECO | Section 52: other qualifying e-commerce supplies |
|---|---|---|
| Who is responsible for the tax? | The ECO pays GST as if it were the supplier for the notified service. | The underlying supplier’s GST liability remains distinct; the ECO collects TCS when the statutory requirements apply. |
| What does the platform do? | It pays output GST on the notified restaurant service and issues the invoice for that service. | It collects and reports TCS on qualifying supplies where it collects consideration. |
| Is it the same as a platform fee? | No. The platform’s own services are separate from the restaurant service. | No. TCS is a statutory collection mechanism, not the operator’s service fee. |
| What should a customer infer about ITC? | Nothing automatic. ITC still depends on the claimant and the prescribed conditions. | TCS treatment also does not establish that a customer can claim ITC. |
| What records matter? | The restaurant-service invoice or order record and its classification. | Supplier and ECO records and the applicable TCS reporting treatment. |
An operator can process payment in both situations, but payment processing alone does not tell you which statutory regime applies. Read the supply description and invoice details.
What the 5% restaurant-service rate does—and does not—tell you
CBIC’s current rate listing accessed in 2026 shows 5% for restaurant service other than at specified premises, with a condition that input tax charged on goods and services used to provide that service has not been taken. The condition belongs to the supplier’s rate treatment.
- It does not prove that every restaurant-related line in an app order is taxed at 5%.
- It does not automatically determine the treatment of a separately supplied platform, delivery, packaging or convenience charge.
- It does not grant a customer ITC entitlement.
- Classification, specified-premises status and later notification changes can affect the applicable result.
For a dated return or disputed invoice, verify the current CBIC rate entry and the notification applicable to the actual supply. Keep the rate, classification and its condition together in your records rather than copying a percentage into a spreadsheet without context.
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When can a business claim ITC on a restaurant meal?
Start with the claimant, not the tax label
ITC under the CGST framework is available to a registered person only when the statutory requirements are met. An unregistered individual cannot turn GST printed on a personal meal receipt into an ITC claim. Registration alone is not enough: the purchase must also relate to the claimant’s eligible business activity and survive the applicable restrictions.
Keep a prescribed tax document
CBIC’s ITC rules identify prescribed supporting documents, including a supplier tax invoice or debit note and other listed documents, and require the relevant particulars and conditions to be satisfied. For a platform-mediated restaurant service, retain the ECO-issued invoice, order date, issuer details, taxable value and tax breakup. A card slip, bank statement or app total can support payment evidence, but it is not a substitute for the prescribed tax document where the rules require one.
Test business use and blocked-credit rules
A claimant should be able to explain why the meal was acquired in the course or furtherance of business and how it is treated in the organisation’s records. Food and hospitality expenses can be subject to specific statutory restrictions or exceptions, so the answer cannot be reduced to “the invoice shows GST.” The retrieved official material does not resolve every fact pattern, such as an employee meal, client meeting, event catering or personal consumption. Review the exact use and any blocked-credit provision before entering the amount in an ITC return.
Do not confuse the supplier’s no-ITC condition with the customer’s ITC
The 5% restaurant-service entry says the supplier must not have taken input tax credit on goods and services used to provide that service. That is a condition attached to the supplier’s rate. It is separate from the customer’s entitlement, which depends on the customer’s registration, document, business purpose and restrictions.
Practical decision test
- Are you a GST-registered person in the relevant period?
- Does the ECO-issued document identify a taxable restaurant service and show the required particulars?
- Was the meal acquired for an eligible business purpose rather than personal consumption?
- Does any blocked-credit or other statutory restriction apply?
- Have your records and return treatment been checked against the current law and the facts?
If any answer is uncertain, hold the amount out of the claim until your tax adviser or accounts team resolves the issue. The invoice’s tax line is evidence of tax charged; it is not a customer-specific approval order.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What ITC can the delivery platform claim?
The operator’s own ITC is a separate issue from a customer’s meal. Circular 167/23/2021-GST explains that the platform activity and the restaurant service are different supplies. The ECO may claim ITC for inputs and input services used for its own platform services, subject to the normal rules, but it must pay the section 9(5) restaurant-service liability in cash and cannot use its ITC to discharge that liability.
Circular 240/34/2024-GST further clarifies that the ECO is not required to reverse proportionate ITC on its inputs and input services for specified section 9(5) supplies. Those operator-side instructions do not create or enlarge a customer’s right to claim ITC on a meal.
How the transaction appears in GST reporting
The GSTR-3B format includes a separate section 3.1.1 for supplies covered by section 9(5), including reporting by the ECO and the registered supplier. This separate field reinforces that section 9(5) supplies are handled differently from ordinary sales and from section 52 TCS.
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Common problems and the right response
The app total is higher than the food value
Request or download the detailed invoice. Reconcile food value, tax, delivery and other charges line by line. A higher total does not establish that every rupee is restaurant-service consideration.
The invoice names the platform, but the restaurant prepared the food
That can be consistent with section 9(5), under which the ECO issues the invoice for covered restaurant service. Confirm the service description and the document particulars rather than substituting assumptions about who cooked the meal.
A bookkeeper wants to claim ITC because GST is printed
Apply the five-question decision test above and retain the invoice. Check registration, business purpose, document compliance and blocked-credit rules before claiming.
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Ask the operator for a compliant invoice and preserve the support correspondence. Do not calculate a tax amount yourself and present it as the operator’s invoice.
A dispute concerns a current return or a large amount
Check the current CGST Act, rate notification and filing instructions, then obtain advice from a qualified GST professional. Section 9(5), rate entries and return forms can be amended, and a specific fact pattern may fall outside the ordinary restaurant-service example.
Records checklist for customers and businesses
- Downloaded ECO invoice or tax invoice for the individual order.
- Order date, order number and payment proof.
- Issuer legal name, address and GSTIN where shown.
- Taxable value and CGST/SGST or IGST breakup.
- Separate listing of delivery, platform, packaging or convenience amounts.
- Business-purpose note and internal expense approval, where claiming through a registered business.
- Evidence supporting any exception to a blocked-credit rule.
- Current rate and return references used by the accounts team.
Keeping these records together prevents the most common error: treating a consumer-facing total as if it were a complete GST classification and ITC decision.
Bottom line
For restaurant service supplied through an ECO, section 9(5) generally places GST payment and invoice issuance with the ECO from 1 January 2022. Find the tax in the order’s invoice, distinguish restaurant service from other charges, and keep section 52 TCS separate. Claim ITC only when a registered business claimant has the prescribed document, a genuine eligible business purpose and no applicable restriction; the presence of GST on a food-delivery bill is only the starting fact.
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