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For ordinary restaurant food in India, takeaway and door delivery generally remain the same “restaurant service” for GST purposes. The commonly listed rate is 5% without input tax credit for restaurant service other than at specified premises, subject to the condition in the applicable rate entry. Ordering through a food app does not, by itself, change the food portion to 18%.
An app bill can contain separate supplies, however. Official government material states that food-app platform services are taxed at 18%. Delivery charges require closer reading: a later FAQ gives 18% for local delivery services generally, while a 2025 Ministry of Finance answer said the food-app delivery-rate issue still required examination. Read each invoice line instead of applying one GST rate to the entire order.
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The short answer: the food does not become 18% merely because it is delivered
India’s GST treatment follows the nature of the supply, not simply whether you eat at the restaurant, collect the order yourself or receive it at your door. Central Board of Indirect Taxes and Customs (CBIC) Circular No. 164/20/2021-GST explains that restaurant service includes takeaway services and door delivery of food, including food supplied by cloud or central kitchens.
For ordinary restaurant service other than at specified premises, the CBIC rate table lists 5% GST without input tax credit, subject to the condition attached to that rate entry. A Ministry of Finance answer in the Rajya Sabha dated 1 April 2025 states that this 5% rate applies whether qualifying restaurant service is supplied directly by the restaurant or through an electronic commerce operator (ECO), such as a food-ordering platform.
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The amount you see at checkout can still be higher than 5% of the food value because an app may separately charge for its platform service, delivery, taxes on those services, packaging or other disclosed items. The 2025 parliamentary answer states that other food-app services, such as platform services, attract 18% GST. It also records that the specific rate question for delivery of food in relation to orders placed on food-delivery apps required further examination. A later Press Information Bureau FAQ describes local delivery services generally as taxable at 18%, but does not by itself settle every food-app fee or supplier arrangement.
Therefore, the legally useful question is not “Is delivery GST 5% or 18%?” It is: what supply does each line on this invoice represent, who supplied it, and what taxable value and rate are shown?
How GST classifies restaurant takeaway and door delivery
Restaurant service includes takeaway
CBIC’s classification explanation uses the phrase: “restaurant service” includes services provided by restaurants, cafés and similar eating facilities, including takeaway services, room services and door delivery of food. That wording covers prepared food collected by the customer as well as food sent to the customer.
Changing the hand-off method from counter collection to delivery does not, on its own, create a new kind of food supply. The same principle applies when the food is prepared by a cloud kitchen or central kitchen and supplied to the customer through a restaurant business.
The 5% entry has conditions
The CBIC GST rate table lists restaurant service other than at specified premises at 5% without input tax credit. “Without input tax credit” is important: the supplier cannot generally claim credit for GST paid on its business inputs under that rate option. It does not mean the customer receives a 5% discount, nor does it remove GST from other services appearing on the bill.
Do not treat 5% as a universal rate for every food transaction in every hotel, restaurant or premises category. The rate entry itself distinguishes specified premises and carries a condition. If a restaurant falls within a category treated differently under the current rate notification, its invoice may not follow the ordinary 5% entry. The restaurant’s registration details, premises classification and the operative notification on the invoice date matter.
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What can appear on a food-order bill
A takeaway receipt usually has fewer line items than an app order. An app may combine the restaurant’s food supply with services supplied by the platform or a delivery provider. Use the invoice’s description and tax breakup rather than assuming that every charge is part of the restaurant food.
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|---|---|---|
| Restaurant food | Takeaway and door delivery of prepared restaurant food are included in restaurant service. The ordinary rate-table entry is 5% without input tax credit for restaurant service other than at specified premises, subject to its condition. | The food portion does not become 18% merely because an app or courier is involved. |
| Food supplied through an app | The 1 April 2025 Ministry of Finance answer says qualifying restaurant service remains 5% without input tax credit whether provided directly or through an ECO. | Separate the food rate from the identity of the party that collects or remits the tax. |
| Platform or app service fee | The same answer states that other food-app services, such as platform services, are taxed at 18%. | Apply the stated rate to the platform service line, not automatically to the food value. |
| Delivery charge | A 56th GST Council decisions FAQ states that local delivery services are taxable at 18% generally. The 2025 food-app answer says the rate question for delivery of food connected with app orders required further examination. | Do not use a universal formula for every “delivery fee.” Check the supplier, description, taxable value and current applicable notification. |
| Restaurant service charge | CBIC says service charge is not a statutory government levy. It also says service charge, when it is consideration for a supply, is liable to GST. | Keep this voluntary or restaurant-imposed charge distinct from GST and from an app’s platform or delivery fee. |
Why an app can show both 5% and 18%
The platform is not necessarily selling the same thing as the restaurant. The restaurant supplies prepared food. The platform may supply an online ordering, payment, matching or other platform service. Those are separate supplies even when they appear in one checkout flow.
The Ministry of Finance’s 2025 answer expressly separates them: qualifying restaurant service supplied through an ECO remains at 5% without input tax credit, while other services provided by food-delivery apps, such as platform services, are levied at 18%.
That distinction explains a bill showing a 5% GST line associated with restaurant food and an 18% line associated with a platform fee. It does not mean the restaurant food was taxed at 18%. Conversely, seeing one combined “GST” total without descriptions does not tell you which rate was applied to which taxable base; the itemised tax breakup is the evidence you need.
What is known—and not fully settled—about delivery-fee GST
The general local-delivery position
The Press Information Bureau’s FAQ on the 56th GST Council decisions states that local delivery services are taxable at 18%. It also explains that liability can depend on whether the supplier is registered and whether the service is supplied through an ECO. That is a general statement about local delivery services, not a complete ruling for every food-order invoice.
The food-app-specific issue
In its written Rajya Sabha answer of 1 April 2025, the Ministry of Finance recorded that the question concerning the applicable rate on services for delivery of food in relation to orders placed on food-delivery apps had been referred for further examination. The answer therefore establishes the 5% treatment for qualifying restaurant food and the 18% treatment for platform services, but it does not provide a single definitive rate for every line labelled “delivery” in every app arrangement.
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A delivery line can represent different commercial arrangements: the restaurant may deliver its own food, the platform may arrange a courier, or a separate delivery supplier may provide the transport service. Registration status, the contracting party, the invoice issuer and the current notification can affect the treatment. Do not silently convert the general 18% local-delivery statement into a blanket rule for every food-app delivery charge.
Restaurant service charge is not government GST
Customers often see “service charge” beside GST and assume both are government taxes. CBIC’s FAQ, answer 142, says: “It is also clarified that service charge is not a statutory levy. It is not levied by the Government.” The charge is therefore different in character from GST.
CBIC also states that service charge, as consideration for a supply, is liable to GST. That statement concerns the tax treatment of the service-charge supply; it does not turn the service charge itself into a government levy or establish that it has the same rate as restaurant food. Keep the restaurant’s service-charge line separate from GST, the platform fee and the delivery fee when checking the bill.
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Takeaway and app delivery compared
| Question | Counter takeaway | Food-app delivery |
|---|---|---|
| What is the main supply? | Prepared restaurant food collected by the customer; CBIC classifies takeaway as restaurant service. | Prepared restaurant food, plus any separately supplied platform or delivery services shown on the invoice. |
| Food-service rate | Ordinary restaurant service other than at specified premises is listed at 5% without input tax credit, subject to the rate condition. | The 2025 Ministry of Finance answer says qualifying restaurant service remains 5% without input tax credit when supplied through an ECO. |
| Possible additional service | Usually no app platform fee; a restaurant may separately show a service charge or other disclosed charge. | Platform service is stated by the Ministry of Finance to be taxed at 18%; delivery treatment depends on the exact service and current rules. |
| Who may issue or collect the charge? | The restaurant normally invoices the food and any restaurant-imposed charge. | The restaurant, ECO, delivery provider or more than one of them may appear, depending on the arrangement and invoice. |
| What should you compare? | Food taxable value, GST rate, premises qualification and any service charge. | Each supplier’s line item, taxable base, GST rate, platform fee, delivery description and service charge. |
How to check your own invoice
- Separate the food from services. Identify menu items and look for lines described as platform fee, convenience fee, delivery fee, packaging, service charge or similar. Do not assume a single “taxes” line covers only the food.
- Find the taxable value for each line. GST is calculated on the taxable value of the relevant supply, not necessarily on the order’s headline total. Discounts, packaging and other charges may be presented separately.
- Read the GST rate beside each taxable supply. A 5% line associated with restaurant food and an 18% platform-service line can both be consistent with the official statements. A combined tax amount without a rate breakup is not enough to identify the treatment.
- Check the supplier or issuer. The restaurant, the ECO and a delivery provider can be different suppliers. The invoice or receipt should indicate who charged the fee and, where applicable, provide registration information.
- Check whether the restaurant appears to be within a specified-premises category. The ordinary 5% rate is expressly subject to the rate-table qualification. Do not assume the category from the restaurant’s name alone.
- Keep service charge separate. CBIC says it is not a statutory government levy, even though a service charge that is consideration for a supply can be liable to GST.
- For a disputed delivery line, ask for the tax breakup and current legal basis. Because the cited food-app answer records further examination of the delivery-service rate, request clarification from the invoice issuer instead of recalculating the whole order at 5% or 18%.
Common bill-reading mistakes
Applying 18% to the whole app order
An app’s 18% platform-service rate does not establish an 18% rate for the restaurant food. The official 2025 answer expressly says qualifying restaurant service through an ECO is 5% without input tax credit.
Assuming every delivery fee is automatically 5%
Delivery is a separate service category when separately charged. The general local-delivery FAQ states 18%, while the food-app-specific rate question was recorded as requiring further examination. A delivery line cannot be resolved from the word “delivery” alone.
Treating the service charge as GST
CBIC says service charge is not levied by the Government. It may still have GST treatment as consideration for a supply, but it should not be labelled a statutory GST levy.
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Ignoring the rate condition
The 5% restaurant-service entry is not an unconditional promise covering every restaurant and every premises type. The no-input-tax-credit condition and specified-premises qualification travel with the rate. If those facts differ, the invoice may follow another applicable entry.
Multiplying the grand total by one rate
An order total may combine food, platform services, delivery, service charge and other disclosed amounts. Multiplying that total by 5% or 18% can produce a number that matches neither the invoice nor the applicable tax treatment.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What to do when the GST breakup looks wrong
- Save the tax invoice or detailed receipt. Screenshots of the checkout summary may omit supplier names or taxable values that appear on the final invoice.
- Mark the disputed line. Note whether the issue concerns food, platform service, delivery or service charge. A precise question is more useful than saying the entire GST total is incorrect.
- Ask the issuer to identify the supply and rate. Request the taxable value, GST rate, supplier identity and legal classification for that line.
- Compare the answer with the current official rate entry or notification. The 5% restaurant rate carries conditions, and the food-app delivery question has a documented history of further examination.
- Do not remove GST yourself from a price that is advertised as tax-inclusive. The seller or platform must issue the tax document; a customer’s recalculation does not change the supplier’s liability.
Who is responsible for collecting or remitting the tax?
The customer sees one checkout, but the legal supplies can involve several parties. The restaurant supplies the food. An ECO may facilitate the order and supply platform services. A delivery provider may supply transport or last-mile delivery. The party responsible for charging, collecting or remitting a particular tax depends on the supply, registration status and applicable GST rules.
The 2025 Ministry of Finance answer is useful because it separates rate from channel: restaurant service can remain 5% whether supplied directly or through an ECO. In other words, the platform’s role does not automatically change the food-service rate. It also identifies platform services as a separate 18% category. For delivery, use the invoice and current notification because the general local-delivery guidance and the food-app-specific examination do not answer every possible arrangement in one sentence.
Examples of how to reason through different orders
You collect a prepaid order from the restaurant
The main supply is takeaway restaurant service. Check whether the restaurant’s invoice applies the ordinary 5% rate and its no-input-tax-credit condition, and whether any service charge or other item is separately listed.
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The restaurant’s own staff delivers the order
Door delivery remains within the CBIC description of restaurant service. The delivery method alone does not convert the food into an 18% supply. Review whether the restaurant has added a separately described delivery or service charge and how it has shown GST.
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An app processes the order and charges a platform fee
The food portion can remain qualifying restaurant service at 5% without input tax credit, while the platform service is stated at 18%. Check that the invoice distinguishes the two taxable supplies.
An app shows a separate delivery fee
Do not assume the answer from the food rate or platform rate. The general FAQ says local delivery services are taxable at 18%, but the 2025 answer records further examination of the food-app delivery-service rate. Identify the delivery supplier and follow the current invoice and notification.
What the official statements establish as of 2026
- CBIC Circular No. 164/20/2021-GST: restaurant service includes takeaway, room service and door delivery of food, including food from cloud or central kitchens.
- CBIC GST rate table, accessed October 2026: restaurant service other than at specified premises is listed at 5% without input tax credit, subject to the condition in the entry.
- Ministry of Finance, Rajya Sabha answer, 1 April 2025: qualifying restaurant service is 5% without input tax credit whether provided directly or through an ECO; platform services supplied by food-delivery apps are 18%; the food-app delivery-service-rate issue was referred for further examination.
- Press Information Bureau FAQ on 56th GST Council decisions: local delivery services are described generally as taxable at 18%, with liability depending on supplier registration and ECO involvement.
- CBIC FAQ, answer 142: restaurant service charge is not a statutory government levy; a service charge that is consideration for a supply is liable to GST.
These statements support a line-by-line approach. They do not support a universal claim that every amount on a food-app bill has one rate, or that every delivery fee is conclusively settled by the general local-delivery FAQ.
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Takeaway and door-delivered restaurant food are generally the same restaurant service for GST. For ordinary restaurant service other than at specified premises, the listed rate is 5% without input tax credit, subject to the applicable condition. Food ordered through an ECO does not automatically become 18%.
Expect separate treatment for separate services: the cited Ministry of Finance answer places food-app platform services at 18%. Delivery fees need the invoice’s exact description and the current rule because the official record gives a general 18% local-delivery statement but also records further examination of the food-app-specific question. Service charge is not government GST. The safest check is always the detailed tax breakup for the actual order.
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