Rate of gst on tiffin services
This query is : Resolved
shweta thakur
(Querist)
12 July 2017
Please let me know gst rate on tiffin services
CA Sukesh Bhatia
(Expert)
12 July 2017
GST Rate is 18% in case of tiffin service
shweta thakur
(Querist)
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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Need to correct "Whether it is last installment " response in Form 26 QB
- " Income from House Property " in joint names of co-owners
- REGARDING TDS RETURN OF FORM 27Q
- Notice under e-Verification Scheme
- GST demand notice for ITC reversal against exempted supply.
- RCM ON SECURITY CHARGES FROM INDIVIDUALS
- How to get money back from delisted company
- ITC not to be taken in accounts & GSTR-3B
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
