Regarding Restaurent Service Home Delievery

[VIRENDER KUMAR]

Sir/Madam,

My client home delivery and take away service in restaurant What is the GST Rate and if input allowed on goods Please confirm

Virender Kumar

9818109055

[Alkesh Jani]

Shri

Please refer Circular No. 164/2021-GST dated 06.10.2021.

[Shilpi Jain]

As per department understanding credit will be eligible. GST rate will be as applicable to the goods.

[Ganeshan Kalyani]

5% GST without ITC on home delivery and take away service of food which is considered as restaurant service as per circular cited by Sri Alkesh Sir.

AI Summary

GST on Restaurant Deliveries: 5% Rate Applies Without ITC, As Per Circular No. 164/2021-GST A query regarding the Goods and Services Tax (GST) on home delivery and takeaway services in a restaurant was raised. The discussion received three replies. One response referred to Circular No. 164/2021-GST, suggesting that the GST rate applicable to goods would apply. Another reply indicated that credit eligibility is possible, while the third response clarified that a 5% GST rate applies without input tax credit (ITC) for these services, considering them as restaurant services according to the mentioned circular.