Rate of gst on tiffin services

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shweta thakur

shweta thakur (Querist)
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12 July 2017 Please let me know gst rate on tiffin services

CA Sukesh Bhatia

CA Sukesh Bhatia (Expert)
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12 July 2017 GST Rate is 18% in case of tiffin service

shweta thakur

shweta thakur (Querist)
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14 July 2017 but Non-AC roadside eateries (non-alcohol) will charge tax at 12%. . is tiffin services not included in this category?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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19 July 2025 What Are Tiffin Services Considered Under GST?
Tiffin services are generally classified as "Outdoor Catering" or "Restaurant Service", depending on the nature of supply. The applicable GST rate depends on:

Whether the supplier is supplying prepared food (not just raw ingredients)
Whether the service is restaurant-like or home-based delivery (dabba service)
Whether there is input tax credit (ITC) eligibility
📌 GST Rate on Tiffin Services (As of July 2017 – and consistent under current structure):
Type of Tiffin Service GST Rate Notes
Tiffin service (home-cooked, delivery-based) 18% Considered outdoor catering if not in restaurant setup
Restaurant service (Non-AC, no alcohol) 12% Only applies to dine-in, not home delivery
Restaurant with AC or alcohol 18% Higher rate due to classification
❓ Why Tiffin Services Do Not Get 12% (Non-AC Restaurant) Rate
The 12% GST rate for non-AC restaurants is applicable only when there is dine-in service provided at a restaurant without air conditioning and alcohol.
Tiffin services (like dabbawala/home food suppliers) usually operate as food delivery/outdoor catering and do not have dine-in facilities.
Therefore, they fall under the “outdoor catering” category, which attracts 18% GST.

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