Rate of gst on tiffin services
This query is : Resolved
12 July 2017
Please let me know gst rate on tiffin services
12 July 2017
GST Rate is 18% in case of tiffin service
14 July 2017
but Non-AC roadside eateries (non-alcohol) will charge tax at 12%. . is tiffin services not included in this category?
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.
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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