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WORKED EXAMPLE

GST on a Restaurant Bill — Worked Example

See exactly how 5% GST applies to a restaurant bill in India, split into CGST and SGST, with a real computed example on a ₹1,000 bill.

Restaurant bills in India are one of the most common places people actually see GST broken down line by line, making this a useful reference scenario.

The Scenario

  • Bill amount: ₹1,000
  • GST rate: 5% (standard rate for most standalone and non-AC restaurants, without ITC)

The live result above is computed using the exact same formula the GST Calculator applies — the real output for this bill amount and rate.

What This Means

On a ₹1,000 bill, the GST splits evenly into CGST and SGST, since this is a same-state transaction (which almost all restaurant bills are). The total amount you actually pay is the bill plus GST — restaurants are required to show this breakdown on the printed bill, so this scenario mirrors what you'd typically see at the counter.

Try Your Own Numbers

Bill amounts vary, and some restaurants (particularly those inside hotels) charge 18% instead of 5%. Click through to the GST Calculator — the ₹1,000 amount and 5% rate carry over automatically, and you can adjust either to match your actual bill. If you're also splitting the bill or adding a tip, the Bill Split Calculator and Tip Calculator handle those separately.

Frequently Asked Questions

Standalone and non-AC restaurants were moved to a 5% GST rate without Input Tax Credit (ITC) benefit for the restaurant, a change made to keep dining costs lower for consumers. Restaurants inside starred hotels charging above a certain room tariff, and some catering services, can still fall under 18% instead.
Check the GST rate printed on your bill itself — it's a legal requirement for it to be shown. If a restaurant bill shows 18%, it's likely within a hotel property, a catering context, or the restaurant hasn't correctly applied the 5% rate, which is worth querying at the counter.
They're the two halves of the total GST for a transaction within the same state — each is exactly half the total rate, collected separately by the central and state governments. A 5% total GST splits into 2.5% CGST and 2.5% SGST on the bill.
GST applies to the full billed amount including any service charge, since service charge is a separate line item added by the restaurant, not a government tax — GST is then calculated on the combined subtotal. Some restaurants apply GST only to the food total before adding service charge separately; check your specific bill's structure.
Open the [GST Calculator](/gst-calculator-india/) directly — this scenario's ₹1,000 amount and 5% rate carry over automatically, and you can change either value to match your actual bill.