Restaurant GST Calculator

Standalone restaurants (whether AC or Non-AC) are taxed at a uniform rate of 5% (2.5% CGST + 2.5% SGST) without any Input Tax Credit (ITC).

Restaurants located within hotel premises where any room tariff is ₹7,500 or more per unit per day must charge 18% GST (9% CGST + 9% SGST), and are entitled to claim full Input Tax Credit on inputs and capital goods.

Under Section 9(5) of the CGST Act, e-commerce food delivery operators (Swiggy, Zomato) are liable to pay 5% GST directly to the government on restaurant food deliveries made through their platforms.

No. Under Notification No. 46/2017-Central Tax (Rate), standalone restaurants paying 5% concessional GST are strictly barred from availing ITC on commercial rent, raw food ingredients, and kitchen machinery.

Outdoor catering services are taxed at 5% without ITC. However, if catering is provided at premises having declared room tariff of ₹7,500 or above per day, it attracts 18% GST with ITC.

Yes. If a restaurant adds a service charge to the food bill, GST is levied on the entire invoice value (food amount plus service charge), though CCPA consumer guidelines prohibit mandatory levy of service charge.

No. Alcoholic liquor for human consumption is constitutionally outside GST. It is taxed under State Excise Duty and state VAT, requiring separate billing or distinct line items from food GST.

Sales delivered through e-commerce operators under Section 9(5) must be declared by restaurants in Table 3.1.1(ii) of Form GSTR-3B as supplies on which the operator pays tax, ensuring no double taxation.

Small eateries and cloud kitchens are exempt from GST registration if their aggregate annual turnover remains below ₹20 Lakhs (₹10 Lakhs in Special Category States), provided they do not make inter-state taxable supplies.

No. All calculations are executed purely client-side within your browser session. No restaurant financial figures, order values, or tax records are saved or transmitted.