GST on Food Items — Complete Rate List for Restaurant, Online and Home Food 2025

Fresh and unprocessed food items that are not branded or pre-packaged are broadly exempt from GST at 0%. This category encompasses the daily essentials purchased from local markets, mandi, and unorganised retail that form the core of the Indian household food basket. The zero-rate policy on fresh food is designed to keep basic nutrition affordable and accessible to all income groups.nnThe 0% category includes: all fresh vegetables in their natural state — onions, tomatoes, potatoes, leafy vegetables, and all other fresh or chilled vegetables that have not been processed, boiled, or otherwise prepared. All fresh fruits — bananas, mangoes, apples, citrus fruits, and others in their natural unprocessed form. Unbranded and unpacked cereals including wheat, rice, millets, maize, and other grains when sold loose or in unbranded packing. Unbranded dal and pulses — masoor, chana, arhar, moong, and others in unpackaged form. Fresh eggs, fresh (not frozen) meat and poultry, and fresh fish.nnFresh milk — liquid milk whether pasteurised or not — is exempt from GST. This is a significant concession covering one of the most widely consumed daily necessities. However, flavoured milk, UHT milk, or milk with added ingredients (sugar, chocolate) moves to the 12% slab. Curd and lassi in unbranded form are also exempt, while branded curd and lassi with registered trademarks attract 5% GST.

Once fresh food items are branded, pre-packaged, or processed, they move from the 0% category into the 5% or 12% GST slabs. The transition from exempt to taxable happens at the point of branding or packaging — a loose grain sold without a brand is exempt, but the same grain sold in a sealed bag with a brand name and MRP attracts GST.nnThe 5% slab covers most basic packaged food staples: branded and pre-packaged cereals in sealed packs — branded atta (wheat flour), maida, suji, poha, branded basmati and non-basmati rice, branded pulses and beans, and branded spices. Branded tea leaves and coffee powder (not instant) are at 5%. Edible oils — mustard oil, sunflower oil, groundnut oil, coconut oil — in packaged form are at 5%. Sugar, including jaggery (gur), is at 5%. Packed drinking water above 20 litres (bulk water cans) is at 5% while below 20 litres (retail bottles) is at 18%.nnThe 12% slab covers more processed food products: biscuits of all varieties (including Marie, glucose, cream biscuits) are at 12%. Namkeen and salted snacks are at 12%. Butter, ghee, and cheese are at 12%. Frozen vegetables (processed/blanched and frozen) are at 12%. Jam, jelly, ketchup, and similar processed condiments are at 12%. Dry fruits and nuts (cashews, almonds, walnuts, raisins) are at 12%. Packaged fruit juices with at least some fruit content are at 12%. Ice cream is at 18% — one of the higher-rated packaged food items.

The GST rate applicable to restaurant food depends on the nature of the establishment. Standalone restaurants — eating joints, dhabas, food courts, fast food outlets, and coffee shops — charge 5% GST on food and beverages. Crucially, these restaurants cannot claim Input Tax Credit on their inputs (cooking oil, raw materials, packaging) when charging 5% GST. This is a simplified compliance structure designed for the large unorganised restaurant sector.nnRestaurants inside hotels where the room tariff for any unit in the hotel is Rs.7,500 or above per night attract a higher rate of 18% GST on food and beverage bills, but these restaurants can claim ITC on inputs. This higher rate recognises that premium hotel restaurants cater to a higher-end clientele and the 18% rate is applied as a luxury service classification.nnCloud kitchens — restaurants that operate exclusively for delivery without a dining area — are treated as restaurants for GST purposes and attract 5% GST on food orders. Caterers providing services at weddings, corporate events, and other functions are classified as restaurant services and attract 5% GST on the catering charges. Airport restaurants and food stalls are treated as regular restaurants at 5% unless located in an airport hotel with room tariff above Rs.7,500.

Online food delivery platforms — Swiggy, Zomato, and similar services — were brought under a special GST framework from 1 January 2022. These platforms are now treated as deemed restaurant service providers for GST purposes. The platform collects 5% GST on the food value of each order and remits it directly to the government. The individual restaurant partners on the platform are not separately required to pay GST on orders fulfilled through these platforms (though they remain GST-registered for their dine-in and direct sales if above the threshold).nnFrom the customer's perspective, the 5% GST on a Swiggy or Zomato order is charged on the food value only — delivery charges are typically exempt from GST as a separate line item if the platform is not registered for GST on delivery. The 1% TCS (Tax Collected at Source) under Section 52 of the CGST Act is collected by the platform from restaurant partners on the net value of supplies — this is not charged to the customer but is an operator-to-government compliance obligation.nnFor restaurant partners registered on these platforms, the GST liability on platform orders is borne by the platform. However, restaurant owners must account for this in their GST reconciliation — their GSTR-1 reflects the supplies declared to them by the platform through Form GSTR-2A, and the platform's TCS filing in GSTR-8 provides the data for the restaurant to reconcile. This structure simplifies compliance for small restaurants but requires awareness of how platform orders are treated differently from direct orders.

Beverages attract varying GST rates depending on their nature and alcohol content. Non-alcoholic beverages are fully within the GST framework. Alcoholic beverages for human consumption — beer, wine, whisky, rum, gin, vodka, and all other alcoholic drinks — are outside GST and are instead taxed by state governments under State Excise laws. This means alcohol does not carry GST but carries state excise duty which varies significantly by state and beverage type.nnFor non-alcoholic beverages: plain water in containers above 20 litres (bulk water for offices) is at 5%. Packaged drinking water in bottles and pouches below 20 litres is at 18%. Mineral water is also at 18%. Aerated waters including soda, sparkling water, cola, lemon drinks, and energy drinks attract 28% GST plus 12% cess — a combined 40% incidence. Fruit pulp and fruit juices with some fruit content are at 12%. Tender coconut water in sealed containers is at 12%.nnTea and coffee deserve specific mention. Loose tea leaves and ground coffee (not instant) in packaged branded form are at 5%. Instant coffee and instant tea premixes — the convenient 3-in-1 sachets and packets — attract 18% GST. Tea served in a restaurant or canteen as part of a service is taxed at the applicable restaurant rate (5% typically). Tea bags are at 5%. Chai served from a roadside stall below the GST registration threshold is outside the GST system entirely.