The food and the delivery can be treated as different supplies under India’s GST rules, so they may carry different rates. The restaurant-food rate does not automatically determine the rate on every delivery-related line. The controlling questions are what was supplied, how the invoice describes it, which rule applies on that date, and which party is legally responsible for paying the tax.
For a particular order, use the itemised tax invoice rather than the checkout label alone. An app’s tax code or description shows how that platform categorised a charge; it is not, by itself, proof that the legal classification is correct.
As an Amazon Associate I earn from qualifying purchases.
Start with the distinction between the supplies
A food-delivery checkout can combine several transactions: restaurant service, delivery service and services supplied by the platform. GST classifies the underlying supply, not simply the fact that all the lines appear in one basket.
Do these 3 things before closing this tab:
1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errorsRestaurant food prepared and supplied by a restaurant is generally treated as restaurant service. A separately identified charge for transporting the order can represent a delivery service. A platform or ordering service can be another supply again. If the invoice separates those lines, each line may need to be tested against its own GST entry.
#1 Best Overall
That is why “the food is taxed at X, so delivery must also be taxed at X” is not a reliable method. The actual classification and the rule in force on the invoice date matter more than the wording used in a mobile app.
Rates and official positions at a glance
| Invoice line or service | Rate or treatment stated in official material | Input-tax-credit condition | Who pays or what the statement covers | Authority and date |
|---|---|---|---|---|
| Restaurant service outside specified premises | 5% total: 2.5% central tax plus 2.5% state or union-territory tax | No input tax credit on inputs and input services used for that service | Restaurant-service entry in the published rate schedule | CBIC GST rate schedule, current published version cited in the material |
| Restaurant service supplied directly or through an e-commerce operator | 5% without input tax credit | No input tax credit | The treatment recorded for restaurant service | Ministry of Finance answer in Rajya Sabha, 1 April 2025 |
| Delivery service supplied in relation to goods supplied or ordered through an e-commerce operator | 5% without input tax credit | No input tax credit | The PIB FAQ assigns payment under section 9(5) to the e-commerce operator when the delivery provider is not liable to register; a provider that is liable to register pays | Press Information Bureau FAQ current as of the October 2026 material |
| Other app services, such as platform services | 18% | The cited parliamentary answer does not attach the restaurant-service no-credit condition to this category | Applies to the other service described, not automatically to every delivery line | Ministry of Finance answer, 1 April 2025 |
| General goods-transport-services entry | 18% for services not within the listed exceptions | Depends on the applicable entry and conditions | This is not a universal rule for every charge called a delivery fee | CBIC rate schedule |
| Delivery-charge tax identifiers in a platform glossary | 5%, 12%, 18% and 28% identifiers are listed | Not a ruling on an individual order | Shows possible platform configuration values, not the legally correct rate for every delivery | Zomato Developer Platform glossary, last updated 26 May 2026 |
The figures in the table are tax-rule rates, not measurements of how often consumers see each rate or of the financial impact on households.
Why one order can show different GST rates
Different supplies have different entries
The restaurant entry is for a restaurant service. Delivery is concerned with moving the ordered goods. A platform fee pays for an ordering, technology or facilitation service. Those descriptions point to different GST classifications, even when one company collects the entire amount at checkout.
Rank #2
A platform may collect tax on behalf of another supplier, or it may be the supplier of its own service. Collection on one screen does not merge the supplies for GST purposes.
Rate and tax liability are separate questions
Even after a delivery service is identified, two questions remain: what rate applies, and who must discharge the tax? The PIB FAQ’s section 9(5) explanation makes the payer depend on the delivery provider’s registration position. A provider that is not liable to register can place the payment responsibility on the e-commerce operator; a provider that is liable to register pays its own tax.
That allocation does not, by itself, establish the rate for every delivery charge. Rate and liability should be checked independently.
Rank #3
A line-item label is evidence, not a legal conclusion
“Delivery fee”, “handling”, “convenience”, “platform” and similar labels are commercial descriptions. They can help you identify what the platform intended to charge, but the supplied service, the supplier and the applicable notification determine the legal treatment. A tax code embedded in an app can also reflect internal configuration or more than one possible classification.
What the dated government statements establish
CBIC’s restaurant-service schedule
The CBIC rate schedule lists restaurant service other than at specified premises at the total rate shown above, subject to the condition that input tax credit on inputs and input services used for that service is not taken. The schedule is the core rate reference for that restaurant-service category.
The 1 April 2025 Ministry of Finance answer
In a Rajya Sabha answer dated 1 April 2025, the Ministry of Finance stated that restaurant services outside specified premises were taxed at 5% without input tax credit whether supplied directly or through an e-commerce operator. It also said that other services supplied by food-delivery apps, such as platform services, were taxed at 18%.
The answer reported that the GST Council had recommended that the issue of the rate applicable to delivery of food ordered through apps needed further examination. That sentence records the position described on that date; it is not a guarantee that every later notification or Council decision has the same wording.
The current PIB FAQ’s limited delivery statement
The PIB FAQ describes a 5% rate without input tax credit for delivery services supplied in relation to goods supplied or ordered through an e-commerce operator. Its section 9(5) explanation distinguishes the payer according to whether the delivery provider is liable to register.
What’s actually slowing this PC down?
Pick the symptom - the matching free tool is one click away.
Read the scope literally. The statement concerns the delivery service described in that FAQ. It does not prove that every amount an app labels “delivery fee” is that service. A separately charged platform service, a different transport arrangement or a charge whose description is unclear may require a different analysis.
Best Value
Why the date matters
GST notifications, rate schedules and Council recommendations can change. The GST Council index records FAQs for recommendations from its 57th meeting on 8 October 2026, but an index entry is not a substitute for checking the operative notification or the wording on the invoice date. For a disputed or older bill, preserve the invoice and verify the rule that applied when the supply was made.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to check a food-delivery invoice
- Record the invoice date. Do not apply a current rate mechanically to an earlier order. Tax rules and platform configurations can change.
- Open the tax invoice, not only the order screen. Look for the legal supplier name, GSTIN, invoice number, taxable value and tax rate for each line.
- Separate the descriptions. Identify the restaurant-food line, delivery or transport line, platform or convenience line, packaging or other charges, and any discount that changes the taxable value.
- Check the rate beside each line. A single order can contain more than one rate. Note whether the invoice shows central and state or union-territory components, or another tax presentation.
- Identify who supplied the line. The restaurant, delivery provider and platform may be different legal entities. The supplier shown against the line helps determine which rule is relevant.
- Compare the tax amount with the taxable value. For example, a tax amount that does not equal the displayed percentage may indicate a discount, rounding, a mixed taxable value or a reading error.
- Ask for the classification when the description is vague. Request the platform’s itemised explanation of what the fee covers and which supplier charged it. Keep the response with the invoice.
Illustrative calculations (not a ruling on your order)
The following examples show how different rates change the arithmetic. They assume the listed amounts are taxable values and use the categories in the table; they do not decide how an actual app must classify a charge.
| Hypothetical line | Taxable value | Illustrative rate used | GST calculation | Tax amount |
|---|---|---|---|---|
| Restaurant service | ₹600 | Restaurant rate in the CBIC entry | ₹600 × 5% | ₹30 (₹15 central plus ₹15 state/UT, where that split applies) |
| Delivery service within the PIB FAQ’s described scope | ₹40 | FAQ rate | ₹40 × 5% | ₹2 |
| Platform service | ₹20 | Rate stated for the other app service in the 2025 answer | ₹20 × 18% | ₹3.60 |
| Alternative delivery classification | ₹40 | General goods-transport entry, if that entry is legally applicable | ₹40 × 18% | ₹7.20 |
The last row demonstrates why you cannot infer the correct tax merely from the word “delivery”. It is an illustration of the arithmetic under a different entry, not a direction to use that entry.
The Tool Desk
Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →Outbyte Driver Updater FREEFix the driver behind crashes, sound loss and screen glitchesFind Drivers →Why an app may display several delivery tax codes
The Zomato Developer Platform glossary, last updated 26 May 2026, lists delivery-charge tax identifiers of 5%, 12%, 18% and 28%. This is useful evidence that a platform has configured multiple values, but it is not a determination that all four rates are legally available for every order or that the highest or lowest value is correct.
Platforms can support multiple businesses, regions, service descriptions or legacy configurations. The invoice’s actual supply description, supplier details and the rule applicable on the relevant date remain more important than a code name visible in an app interface.
Common mistakes when reading the bill
- Assuming every delivery fee is 5%. The PIB FAQ’s rate is scoped to the delivery service it describes.
- Assuming every app service is 18%. The Ministry’s 18% statement concerns other services such as platform services, not automatically every transport or delivery line.
- Treating the restaurant rate as a blanket order rate. A restaurant-service entry does not automatically cover a separately supplied delivery or platform service.
- Confusing the fee with the tax. “Delivery fee” is the amount charged for a service; GST is the tax calculated on the taxable value. A platform is not required by the cited material to charge a particular delivery fee.
- Ignoring input-tax-credit conditions. The 5% restaurant and scoped delivery statements carry a no-input-tax-credit condition.
- Using a checkout total as proof. The total can include discounts, several suppliers and different taxable values. The invoice is the better record.
- Applying a later explanation retroactively. Always pair the rate with the invoice date and the notification or official statement that applies then.
What to do if a charge looks inconsistent
- Download the final tax invoice and capture the line-item details, supplier identity and invoice date.
- Ask the platform or supplier what service the disputed line represents and why that GST rate was selected.
- Check whether the amount is a platform service, delivery service, restaurant service or another charge rather than relying on a shortened label.
- Ask whether the provider or the e-commerce operator is responsible for payment under the applicable section 9(5) arrangement.
- If the explanation remains unclear, compare the invoice with the current CBIC schedule, the relevant PIB FAQ and any later operative notification. For a material dispute, obtain advice from a qualified Indian GST professional instead of relying on an app screenshot.
An invoice that uses an unexpected rate is a reason to verify the classification and date, not automatic proof of overcharging or underpayment.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
Quick wins for a faster PC:
Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →
