Calculate GST for Restaurants
Compute GST on dining services, cafe bills, takeaways, and popular online food ordering platforms.
Open CalculatorQuick Summary
GST Rate Explanation
Under the Indian Goods and Services Tax framework, a tax rate of 5% is levied on restaurants. This rate was finalized by the GST Council based on standard industry categories and matching classifications under the Harmonized System of Nomenclature (HSN).
Visual Tax Split & Collection Rules
Within State (CGST + SGST)
When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.
Across States (IGST)
When supply spans across states (interstate), a single Integrated GST of 5% is collected in full by the Central government before allocation.
GST Rate Structure Slabs
| Tax Slab | CGST (Central) | SGST (State) | IGST (Integrated) | Notes |
|---|---|---|---|---|
| 0% | 0.0% | 0.0% | 0.0% | Exempted / Nil rated goods |
| 5% | 2.5% | 2.5% | 5.0% | Essential items & services |
| 12% | 6.0% | 6.0% | 12.0% | Standard reduced rate items |
| 18% | 9.0% | 9.0% | 18.0% | Standard general rate items |
| 28% | 14.0% | 14.0% | 28.0% | Luxury / Sin goods & services |
GST Calculation Examples
Dining out at a standard AC/Non-AC restaurant
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹1,200.00
GST (5%): ₹60.00
Total: ₹1,260.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹1,200.00
Base Amount: ₹1,142.86
GST Included: ₹57.14
Group dining bill
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹3,500.00
GST (5%): ₹175.00
Total: ₹3,675.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹3,500.00
Base Amount: ₹3,333.33
GST Included: ₹166.67
Frequently Asked Questions
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Government References & Notifications
Tax Disclaimer Notice
Standard restaurant services attract 5% GST without Input Tax Credit. Star hotels with high room tariffs may attract higher rates.