TaxTMI 
TaxTMI 
Please confirm of GST Rate for home delievery service on regular and composition dealer
Virender Kumar
9818109055
Regarding Home Delievery Service under restaurent
29 Sep 2021 
8 Replies 
2521 Views Asked by
Restaurant service classification makes home food delivery subject to a reduced GST rate and composition levy.
Home food delivery is treated as Restaurant Service for GST and taxed under the reduced restaurant-service rate, with a separate composition levy for composition dealers. The supply is characterised as a composite supply whose principal element is restaurant service, a position supported by the AAAR Uttarakhand decision in Kundan Mishtan Bhandar and reflected in notifications and circulars treating cloud kitchens and delivery as restaurant service. (AI Summary)
Home food delivery is treated as Restaurant Service for GST and taxed under the reduced restaurant-service rate, with a separate composition levy for composition dealers. The supply is characterised as a composite supply whose principal element is restaurant service, a position supported by the AAAR Uttarakhand decision in Kundan Mishtan Bhandar and reflected in notifications and circulars treating cloud kitchens and delivery as restaurant service. (AI Summary)