GST on Restaurant Food — The 5% Rule & Checking Your Bill
Most restaurant meals in India carry 5% GST — whether the place is AC or non-AC, dine-in or takeaway. The big exception: restaurants inside hotels where the room tariff crosses the threshold charge 18%. Food delivery apps collect 5% on the food too. Use the calculator to verify any bill, and see the full rules below.
🍽️ Check a Restaurant Bill
GST applies on food + service charge (if levied). Service charge itself is optional since the 2022 CCPA guidelines — you can ask for it to be removed.
Restaurant GST Rates in 2026
| Setting | GST rate | Input tax credit for restaurant |
|---|---|---|
| Standalone restaurant, café, dhaba (AC or non-AC) | 5% | No |
| Takeaway / cloud kitchen | 5% | No |
| Food delivery apps (Swiggy, Zomato) — food value | 5% | Collected by the app |
| Restaurant inside hotel with premium room tariff | 18% | Yes |
| Outdoor catering | 5–18% | Depends on arrangement |
| Alcohol | No GST | State VAT/excise applies instead — it appears as a separate line |
Swiggy and Zomato GST in 2026
On Swiggy and Zomato, GST works in two parts. The food value carries 5% GST, which since January 2022 the apps collect and remit directly to the government as the "e-commerce operator" — the restaurant no longer charges it to you separately. The platform and delivery fee is a separate service taxed at 18%. So a typical order shows 5% on the food and 18% on the delivery/platform charge. There is no input tax credit on the 5% food portion.
Service charge vs GST — they are not the same thing
This is the most common confusion on a restaurant bill. GST is a government tax (5% for most restaurants) that you must pay. A service charge is an optional amount — usually 5–10% — that the restaurant adds on its own, effectively a built-in tip. Under the CCPA's 2022 guidelines a service charge cannot be made mandatory, and you can ask for it to be removed. Note that if you do choose to pay the service charge, GST is correctly applied on top of it.
How to Spot an Incorrect Bill
- GST above 5% at a regular restaurant? Unless you're dining inside a premium hotel, 5% is the ceiling. 12% and 18% restaurant charges outside hotels are a red flag (and 12% doesn't even exist as a slab any more).
- Service charge is not a tax. It's an optional tip the restaurant adds itself (often 10%). Per the CCPA's 2022 guidelines you may ask for it to be removed — though note GST is correctly charged on it if you do pay it.
- GST on alcohol is wrong. Liquor is outside GST; it attracts state VAT shown separately. A bill charging 5% GST on your beer is incorrect.
- Composition-scheme restaurants can't charge you GST at all. Small restaurants under the composition scheme pay 5% from their own pocket and must not add a GST line to your bill. Look for "composition taxable person" on the bill.