Split a restaurant bill into its taxable value, CGST and SGST at 5% or 18%, whether your menu prices include GST or not, with a service charge if you add one.
A standalone restaurant, cafe or takeaway registered under GST generally charges 5%, split as 2.5% CGST and 2.5% SGST, without input tax credit. Restaurants in "specified premises" (broadly, inside a hotel whose room tariff is above the notified threshold) charge 18%, with input tax credit. Restaurants under the composition scheme cannot charge GST on the bill at all. Rates and thresholds change: confirm yours with your CA.
Prices without GST: a bill of 1,000 at 5% carries 25 CGST and 25 SGST, a total of 1,050.
Prices including GST: a menu total of 1,050 at 5% is a taxable value of 1,050 ÷ 1.05 = 1,000, with 25 CGST and 25 SGST inside it.
A mandatory service charge is generally part of the value of the supply, so GST applies to it too. A voluntary tip left by the customer is generally not taxed the same way.
For orders through a delivery app, the app collects and pays the GST under Section 9(5) of the CGST Act, so you do not charge it again; you still report those orders in your GSTR-1.
EasyBills costs every dish from its recipe, tracks stock as plates are sold, and keeps real books, so food cost, margin and profit are always up to date.
Generally 5% (2.5% CGST + 2.5% SGST) without input tax credit for standalone restaurants, and 18% with input tax credit for restaurants in specified premises such as hotels above the notified room tariff. Confirm the current rules with your CA.
Divide the total by 1 plus the rate to get the taxable value (at 5%: total ÷ 1.05), and the rest is the GST, split equally between CGST and SGST.
A mandatory service charge added to the bill is generally treated as part of the value of the supply, so GST applies on it. A genuinely voluntary tip is generally not taxed the same way.
No. A restaurant under the composition scheme issues a bill of supply without GST and pays tax as a percentage of its turnover instead.