Services

GST rate on Restaurant services

Standalone restaurant services are taxed at 5% GST without input tax credit.

GST rate

5%

SAC code

996331

Intra-state split

2.5% CGST + 2.5% SGST

The GST rate on restaurant services in India is 5% under GST 2.0, classified under SAC code 996331. For an intra-state sale this is split as 2.5% CGST and 2.5% SGST; for an inter-state sale it is charged as a single 5% IGST.

Note: Restaurants in specified premises (e.g. high-tariff hotels) may attract 18% with ITC.

This is a commonly-applicable rate for quick reference under GST 2.0 (effective 22 September 2025). Rates and classifications can change with GST Council notifications — verify the exact rate on the official GST portal before issuing tax invoices.

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