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), with the operator responsible for paying that GST and issuing the restaurant-service invoice. A separately supplied local-delivery service is treated separately and is taxed at 18% under the 56th GST Council FAQ; who pays it depends on whether the delivery provider is registered. To check a bill, match each tax line to its supply, supplier, taxable value, rate and tax amount.
How GST is calculated on a food-delivery order
GST is calculated on a taxable value for a particular supply, at the rate applicable to that supply. A restaurant meal supplied through a food-delivery platform is treated as restaurant service. The general treatment is 5% GST without ITC, but that rate should not be assumed to apply to every service or charge appearing in an order. Delivery may be a separate supply, and restaurant service connected with qualifying hotel premises can have different treatment.
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The basic arithmetic is:
GST amount = taxable value × GST rate
For example, if the taxable value of restaurant service is ₹1,000 and the applicable rate is 5%, the GST is ₹50: ₹1,000 × 0.05. This illustrates the calculation only. It does not establish that every order has a ₹1,000 taxable value, that every fee is included in that value, or that a separate delivery service is taxed at the restaurant-service rate. Use the taxable value and rate printed on the actual invoice. The invoice particulars required under the CGST Rules include supply value, rate and tax amount. CBIC tax-invoice rules
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Which supply does each bill line represent?
A useful way to read a bill is to treat each line as a clue about what was supplied, rather than assuming the whole order has one tax treatment. Depending on the transaction, a bill may identify restaurant service and may also show a delivery-service charge or a separate bill. Invoice rules specify information such as the supplier’s identity, invoice number and date, description of the supply, value, rate and tax amount. The rules set invoice particulars; they do not require every app to use the same screen layout or fee labels.
| What to inspect | What it tells you |
|---|---|
| Description of supply | Whether the line is identified as restaurant service, local delivery or another supply. |
| Supplier identity | Which supplier is identified on that invoice or tax line. The platform may be responsible for the restaurant-service invoice under section 9(5); delivery liability depends on the provider’s registration status. |
| Taxable value | The value to which the displayed rate is applied for that supply. Do not assume it is the entire amount paid at checkout. |
| GST rate | The rate stated for the supply on the invoice. Compare it with the relevant treatment, not with a different supply’s rate. |
| Tax amount | The GST charged against the stated taxable value and rate. Check whether the arithmetic is consistent with those figures. |
Some invoices can have a restaurant-service bill and other supplies associated with the same order. CBIC advises an e-commerce operator to raise a separate bill for restaurant service where it occurs alongside other goods or services. That is why a single app checkout need not mean a single invoice or tax line. CBIC Circular No. 167/23/2021-GST
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Who pays the GST and why does the platform issue the restaurant bill?
For restaurant service supplied through an e-commerce operator (ECO), the operator is responsible for paying GST under section 9(5), effective 1 January 2022. CBIC says this applies even if the restaurant supplying through the platform is unregistered. The circular states: “The invoice in respect of restaurant service supplied through ECO under section 9(5) will be issued by ECO.” In other words, the platform-issued restaurant-service invoice reflects the special responsibility assigned to the operator; it does not mean the customer should treat the platform as the restaurant that prepared the food.
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What the 5% restaurant-service rate does—and does not—mean
The 5% rate without ITC is the general treatment for restaurant service relevant to an ordinary restaurant order through an ECO. ITC is input tax credit: broadly, credit for eligible GST paid on business inputs. The rate description matters because “5%” alone leaves out the no-ITC condition.
Do not read that as a universal rate for every restaurant-related transaction. The 56th GST Council material says a standalone restaurant cannot declare itself to be specified premises to opt for 18% with ITC. Restaurant service connected with qualifying hotel premises can have different treatment. Therefore the general 5% explanation is a useful starting point for a typical platform order, not a substitute for the classification and particulars on the relevant invoice. The Council’s recommendations and rate summary describe changes effective 22 September 2025; the hotel-premises qualification is the reason not to present the ordinary rate as unconditional. 56th GST Council recommendations Council rate summary
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Is GST on delivery separate from GST on food?
It can be. Restaurant service and local delivery are distinct supplies for the purpose of the cited rules and guidance. The PIB FAQ gives local-delivery service an 18% rate, while the general restaurant-service treatment is 5% without ITC. If both supplies are separately identified, their taxable values and tax amounts should be read as separate lines, not combined into one blended percentage.
For example, the calculation for a delivery line would use that line’s stated taxable value and applicable rate. The mere presence of a delivery fee does not establish its taxable value, whether it is a distinct supply on that particular order, or how the app presents it. The official material does not prescribe one universal consumer-facing bill layout. A reader should not assume every delivery line is taxed at 5% because it accompanies food, nor assume every amount described with an app’s chosen fee name has identical tax treatment.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to check a bill line by line
- Open the invoice, not only the order summary. Find the invoice or invoices associated with the order. The checkout page may summarize amounts, while the tax invoice provides the supplier, description, value, rate and tax particulars.
- Identify the supply on each tax line. Note whether the description refers to restaurant service, local delivery or another service. If one order has multiple supplies, do not assume all lines belong to the restaurant-service invoice.
- Note the supplier named for that line. For restaurant service supplied through an ECO, the operator issues the invoice and pays GST under section 9(5). For local delivery, the provider’s registration status affects who pays the tax.
- Record the taxable value and stated rate. Use these figures, not the overall checkout total, when checking the calculation. The amount paid may include multiple supplies and charges whose individual tax treatment is not established by the total alone.
- Check the arithmetic. Multiply the line’s taxable value by its stated rate and compare the result with the invoice’s tax amount, allowing for any rounding shown on the invoice. For a ₹1,000 taxable restaurant-service value at 5%, the illustrative result is ₹50.
- Separate tax from other charges. A charge shown on the bill is not automatically GST. Service charge, for example, is not a statutory government levy, although CBIC says it is consideration for a supply and may be liable to GST. Do not describe service charge itself as a government-imposed tax. CBIC GST FAQ
- Ask about the specific line if it remains unclear. Refer to the invoice number, the line description, supplier, taxable value, rate and amount when asking the platform or identified supplier to explain it. Those details make the question more precise than asking why the entire checkout has a particular GST percentage.
Why the checkout total may not match a simple percentage calculation
A quick calculation using the full amount paid at checkout can mislead because it may combine restaurant service, delivery and other charges. The tax calculation applies to the taxable value of the relevant supply, not automatically to every rupee in the displayed total. The materials cited here do not settle the tax classification or taxable base for every possible app fee, packaging charge or mixed supply, and platforms may label or display charges differently.
For the same reason, comparing one order’s headline total with another’s does not show whether the GST is correct. Differences can reflect different supply descriptions, taxable values, suppliers or rates. Compare those invoice details first. If an invoice does not make the supply or value clear, the available official guidance does not supply a universal app-screen interpretation; seek clarification about that particular invoice rather than assuming a layout used elsewhere applies.
Common bill-reading mistakes
- Applying 5% to the whole checkout. The 5% figure refers to general restaurant service without ITC, not necessarily to delivery or every other amount in the order.
- Treating 18% as a second restaurant-food rate. The cited 18% rate is for local-delivery service; it should not be confused with the general restaurant-service rate.
- Assuming the restaurant must issue the platform-order invoice. For restaurant service through an ECO under section 9(5), CBIC assigns invoice issuance to the operator.
- Assuming every platform fee has the same tax treatment. The official sources do not establish one classification for every fee label or mixed supply; check the specific description and invoice.
- Calling service charge a tax. CBIC distinguishes service charge from a statutory government levy, even though it may be consideration for a supply and potentially liable to GST.
- Assuming all apps use one invoice design. The rules identify required invoice particulars; they do not prescribe a universal checkout display.
Which official sources explain the rules?
For restaurant service through an ECO, CBIC Circular No. 167/23/2021-GST, issued 17 December 2021, explains the operator’s section 9(5) responsibility, invoice issuance and separate billing guidance. The responsibility applied from 1 January 2022. CBIC also provides sectoral FAQs on e-commerce operators and section 9(5). CBIC circular PDF CBIC sectoral FAQs
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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 minuteFor invoice fields, consult the CGST Rules on tax invoice particulars. For the current local-delivery rate and who pays in the two registration cases, consult PIB’s FAQ on the 56th GST Council decisions. The Council recommendations and rate summary cover the restaurant-premises qualification and 2025 rate changes. These materials answer different parts of the bill-reading question, so the right reference depends on whether the uncertainty concerns the restaurant invoice, delivery line, invoice particulars or rate qualification. CBIC tax-invoice rules PIB delivery FAQ Council rate summary
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