GST on Restaurant bills, food and catering

GST on restaurant bills, food and catering, 26 October 2026: 5% / 18%. GST is paid by the supplier (forward charge); no reverse-charge entry applies today. The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.

Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.

GST rate today

Entries in force on 26 October 2026:

• 18% — Other hotel and food services have GST at 18%. One example is hotel rooms above ₹7,500 a day. Another is restaurants or catering in a hotel where any room costs more than ₹7,500 a day. The same goes for restaurants or catering in a hotel that has chosen to pay 18%. (15/2025-CT(R), entry 7(vi), from 22 September 2025)
• 5% — A restaurant has GST at 5% with no input tax credit. This rate does not apply if it is inside a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(ii), from 1 October 2019)
• 5% — When Indian Railways, IRCTC or their licensees sell food or drinks on trains or at platforms, GST is 5% with no input tax credit. (20/2019-CT(R), entry 7(iii), from 1 October 2019)
• 5% — Outdoor catering has GST at 5% with no input tax credit. This rate does not apply if the caterer or event is in a hotel with any room above ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(iv), from 1 October 2019)
• 5% — Outdoor catering together with a hall, pandal or shamiana on rent has GST at 5% with no input tax credit. This rate does not apply if it is in a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(v), from 1 October 2019)

No GST (exemptions in force)

• Nil — When a school or college serves its students and staff, or gets services like student transport, catering, security or exam work, there is no GST (conditions apply). (28/2018-CT(R), entry 66, from 1 January 2019)

Who pays the GST (reverse charge)

No reverse-charge entry covers this service today, so the supplier charges GST on the invoice (forward charge).

Period by period since 1 July 2017

Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.

1 July 2017 – 14 November 2017

• 18% — If a restaurant, mess or canteen has a licence to serve liquor, GST on food and drinks is 18%. (11/2017-CT(R), entry 7(iii), from 1 July 2017)
• 18% — If a restaurant, mess or canteen has AC or heating in any part at any time in the year, GST on food and drinks is 18%. (11/2017-CT(R), entry 7(iv), from 1 July 2017)
• 18% — Other accommodation, food and drink services not covered by the other items in this group have GST at 18%. (11/2017-CT(R), entry 7(ix), from 1 July 2017)
• 18% — If you do outdoor catering (food and drinks, with or without liquor), GST is 18%. (11/2017-CT(R), entry 7(v), from 1 July 2017)
• 18% — If you rent out a hall, hotel, club, pandal or shamiana for a function along with food, drinks or other goods, GST is 18%. (11/2017-CT(R), entry 7(vii), from 1 July 2017)
• 12% — If a restaurant, mess or canteen has no AC or heating anywhere at any time in the year and no liquor licence, GST on food is 12%. (11/2017-CT(R), entry 7(i), from 1 July 2017)

15 November 2017 – 26 July 2018

• 18% — Food and drinks served by a restaurant inside a hotel or lodging place where any room's declared rate is ₹7,500 or more per day. (46/2017-CT(R), entry 7(iii), from 15 November 2017)
• 18% — Other accommodation, food and drink services not covered by the lower-rate entries; ordinary restaurants outside ₹7,500-plus hotels stay at 5% without input tax credit. (46/2017-CT(R), entry 7(ix), from 15 November 2017)
• 18% — If you do outdoor catering (food and drinks, with or without liquor), GST is 18%. (11/2017-CT(R), entry 7(v), from 1 July 2017)
• 18% — If you rent out a hall, hotel, club, pandal or shamiana for a function along with food, drinks or other goods, GST is 18%. (11/2017-CT(R), entry 7(vii), from 1 July 2017)
• 5% — Food and drinks from a restaurant, mess or canteen (dine-in or takeaway), not inside a hotel with rooms of ₹7,500+ a day, with no input tax credit taken. (46/2017-CT(R), entry 7(i), from 15 November 2017)

27 July 2018 – 31 December 2018

• 18% — Food and drinks served by a restaurant inside a hotel or lodging place where any room's declared rate is ₹7,500 or more per day. (46/2017-CT(R), entry 7(iii), from 15 November 2017)
• 18% — Other accommodation, food and drink services not covered by the lower-rate entries; ordinary restaurants outside ₹7,500-plus hotels stay at 5% without input tax credit. (46/2017-CT(R), entry 7(ix), from 15 November 2017)
• 18% — Food and drinks served at exhibitions, events, conferences, marriage halls and other one-off functions have GST at 18%. (13/2018-CT(R), entry 7(v), from 27 July 2018)
• 18% — If you rent out a hall, hotel, club, pandal or shamiana for a function along with food, drinks or other goods, GST is 18%. (11/2017-CT(R), entry 7(vii), from 1 July 2017)
• 5% — Restaurants, messes, canteens and institution canteens (dine-in or takeaway) charge 5% GST with no input tax credit, unless in a hotel with rooms of ₹7,500+/day. (13/2018-CT(R), entry 7(i), from 27 July 2018)
• 5% — Food and drinks sold by Indian Railways, IRCTC or their licensees, on trains or platforms, have GST at 5% with no input tax credit. (13/2018-CT(R), entry 7(ia), from 27 July 2018)

1 January 2019 – 30 September 2019

• 18% — Food and drinks served by a restaurant inside a hotel or lodging place where any room's declared rate is ₹7,500 or more per day. (46/2017-CT(R), entry 7(iii), from 15 November 2017)
• 18% — Other accommodation, food and drink services not covered by the lower-rate entries; ordinary restaurants outside ₹7,500-plus hotels stay at 5% without input tax credit. (46/2017-CT(R), entry 7(ix), from 15 November 2017)
• 18% — Food and drinks served at exhibitions, events, conferences, marriage halls and other one-off functions have GST at 18%. (13/2018-CT(R), entry 7(v), from 27 July 2018)
• 18% — If you rent out a hall, hotel, club, pandal or shamiana for a function along with food, drinks or other goods, GST is 18%. (11/2017-CT(R), entry 7(vii), from 1 July 2017)
• 5% — When a restaurant, mess or canteen (not in a hotel with room tariff of ₹7,500 or more) serves food, GST is 5% with no input tax credit. (27/2018-CT(R), entry 7(i), from 1 January 2019)
• 5% — Food and drinks sold by Indian Railways, IRCTC or their licensees, on trains or platforms, have GST at 5% with no input tax credit. (13/2018-CT(R), entry 7(ia), from 27 July 2018)
• Nil — When a school or college serves its students and staff, or gets services like student transport, catering, security or exam work, there is no GST (conditions apply). (28/2018-CT(R), entry 66, from 1 January 2019)

1 October 2019 – 21 September 2025

• 18% — Food, drink or stay not covered by a lower rate has GST at 18%. One example is rooms above ₹7,500 a day. Another is restaurants in a hotel where any room costs more than ₹7,500 a day. The same goes for restaurants in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(vi), from 1 October 2019)
• 5% — A restaurant has GST at 5% with no input tax credit. This rate does not apply if it is inside a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(ii), from 1 October 2019)
• 5% — When Indian Railways, IRCTC or their licensees sell food or drinks on trains or at platforms, GST is 5% with no input tax credit. (20/2019-CT(R), entry 7(iii), from 1 October 2019)
• 5% — Outdoor catering has GST at 5% with no input tax credit. This rate does not apply if the caterer or event is in a hotel with any room above ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(iv), from 1 October 2019)
• 5% — Outdoor catering together with a hall, pandal or shamiana on rent has GST at 5% with no input tax credit. This rate does not apply if it is in a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(v), from 1 October 2019)
• Nil — When a school or college serves its students and staff, or gets services like student transport, catering, security or exam work, there is no GST (conditions apply). (28/2018-CT(R), entry 66, from 1 January 2019)

22 September 2025 – in force

• 18% — Other hotel and food services have GST at 18%. One example is hotel rooms above ₹7,500 a day. Another is restaurants or catering in a hotel where any room costs more than ₹7,500 a day. The same goes for restaurants or catering in a hotel that has chosen to pay 18%. (15/2025-CT(R), entry 7(vi), from 22 September 2025)
• 5% — A restaurant has GST at 5% with no input tax credit. This rate does not apply if it is inside a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(ii), from 1 October 2019)
• 5% — When Indian Railways, IRCTC or their licensees sell food or drinks on trains or at platforms, GST is 5% with no input tax credit. (20/2019-CT(R), entry 7(iii), from 1 October 2019)
• 5% — Outdoor catering has GST at 5% with no input tax credit. This rate does not apply if the caterer or event is in a hotel with any room above ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(iv), from 1 October 2019)
• 5% — Outdoor catering together with a hall, pandal or shamiana on rent has GST at 5% with no input tax credit. This rate does not apply if it is in a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(v), from 1 October 2019)
• Nil — When a school or college serves its students and staff, or gets services like student transport, catering, security or exam work, there is no GST (conditions apply). (28/2018-CT(R), entry 66, from 1 January 2019)

SAC codes under 99633

• 996331 Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
• 996332 Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
• 996333 Services provided in canteen and other similar establishments
• 996334 Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
• 996335 Catering services in trains, flights and the like
• 996336 Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
• 996337 Other contract food services
• 996339 Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified

Full rate history

Check a code or a date

• Codes under this service and today's rate per code: SAC code page.
• Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
• How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.

GST on other services

• All services
• Transport charges (goods transport, GTA, freight)
• Cab, taxi and passenger transport
• Rent (rental charges for house, shop, office, land)
• Vehicle hire and rental (with driver)
• Security services (security guards)
• Manpower supply and labour charges
• Legal charges (advocate and lawyer fees)
• Consultancy and professional fees
• Courier charges
• Hotel room charges
• Construction and works contract
• Repair and maintenance charges
• Job work charges
• Insurance premium
• Bank charges and loan processing fees
• Advertising charges
• Event management, pandal and shamiana
• Commission and brokerage

From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.