Food business advisory

GST on Restaurants and Food Businesses in India

How does GST apply to restaurants, cafes and food delivery in India? Understand the common GST treatment for food businesses and what it means for your pricing.

Food business advisory · 5 min read · Updated 2026-04-28

GST and food: the basics

Food businesses deal with GST in specific ways, and the treatment can differ from other businesses. Understanding how GST applies to restaurant services helps you price correctly and stay compliant. Because rates can change, it is important to confirm the current position for your category.

Restaurant services

Restaurant services are commonly taxed at a concessional rate without the benefit of input tax credit, meaning the restaurant charges GST to customers but cannot offset the GST paid on its inputs. Certain categories — for example, restaurants located in higher-tariff hotels — can be treated differently. The exact rate depends on the type of establishment.

Food delivery and aggregators

When you sell through food delivery platforms, there are specific rules on how GST is handled, including the role of the platform in collecting and paying tax on certain supplies. If you operate a cloud kitchen or sell via aggregators, understanding this is essential to avoid surprises.

Packaged food vs prepared food

The GST treatment of packaged food products can differ from prepared restaurant meals. If your business both serves food and sells packaged products, you may deal with more than one treatment, which makes correct classification important.

Why correct treatment matters

Charging the wrong rate, or mishandling input credit eligibility, can lead to penalties and disputes. With GST enforcement getting stricter, getting your food business's GST right protects both your margins and your compliance.

How Aidwish helps

Aidwish helps food businesses apply the correct GST treatment, set up compliant invoicing, and manage returns — so your restaurant or food brand stays compliant and correctly priced.

Note: Tax and compliance rules change through government notifications. Verify the current rules or consult a professional before acting. Aidwish can help you stay updated and compliant.

FAQ

Questions, answered

How is GST charged on restaurant services?

Restaurant services are commonly taxed at a concessional rate without input tax credit, though some categories differ. Confirm the current rate for your establishment.

How does GST work for food delivery platforms?

There are specific rules on how GST is handled for supplies through delivery platforms, including the platform's role for certain supplies.

Is packaged food taxed the same as restaurant meals?

Not necessarily; packaged food can be treated differently, so correct classification matters.

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