You just ordered biryani on Zomato and the invoice lands in your email. But what does every line item actually mean? For students submitting expense reports, accountants reconciling company meal reimbursements, or business owners claiming GST input credit, understanding a Zomato invoice is essential. This guide breaks down every field on a Zomato food order invoice — from item price and packaging fee to CGST, SGST, and the often-confused platform fee.
A Zomato invoice has two distinct sections that many users overlook: one from the restaurant and one from Zomato Internet Private Limited (the platform). This split exists because GST compliance requires each entity to raise its own tax invoice. Understanding who is charging what helps you claim the right input credit or reimbursement.
This is the base price of the food items you ordered, as listed on the restaurant's menu. It is set by the restaurant and does not include any taxes or additional charges. For example, if you ordered a Chicken Biryani at ₹220 and a Raita at ₹40, your item total is ₹260.
Restaurants charge a packaging fee to cover the cost of containers, boxes, and bags used to pack your food. This fee appears on the restaurant's portion of the invoice and is subject to GST at the same rate as the food items. Packaging fees typically range from ₹5 to ₹30 depending on the order size and restaurant type.
GST on food ordered from a restaurant is charged at 5% (for dine-in and delivery from non-AC restaurants) or 18% (for restaurants with AC seating, 5-star hotels). For most Zomato orders from regular restaurants, the applicable rate is 5%, split equally as 2.5% CGST + 2.5% SGST for intra-state transactions. The restaurant's GSTIN (GST Identification Number) must be printed on this section of the invoice.
The delivery fee appears on Zomato's portion of the invoice, not the restaurant's. This is because Zomato's delivery partners are employed by Zomato, and the delivery service is supplied by Zomato to the customer. The delivery fee is subject to 18% GST (9% CGST + 9% SGST), as delivery is classified as a logistics/courier service under GST law.
During high-demand periods — bad weather, lunch rush, late nights — Zomato applies a dynamic surge charge to your delivery fee. This surge is also billed by Zomato and carries 18% GST. It appears as a separate line item labelled "Surge Fee," "Rain Fee," or "High Demand Fee" depending on the reason.
Zomato introduced the Platform Fee (typically ₹2–₹5 per order) as a charge for using the Zomato app's ordering infrastructure. It is billed by Zomato Internet Private Limited and attracts 18% GST. Think of it as a small technology access fee for the app's features, real-time tracking, and customer support.
| Line Item | Billed By | GST Rate | Typical Amount |
|---|---|---|---|
| Food Items | Restaurant | 5% or 18% | Varies |
| Packaging Fee | Restaurant | Same as food | ₹5–₹30 |
| Delivery Fee | Zomato | 18% | ₹20–₹50 |
| Surge Fee | Zomato | 18% | ₹10–₹30 |
| Platform Fee | Zomato | 18% | ₹2–₹5 |
| Discount / Coupon | — | — | Negative |
Zomato operates as an e-commerce operator under GST rules. Zomato Internet Private Limited has its own GSTIN (07AABCZ2175B1ZL for Delhi; other states have separate GSTINs). When the invoice is downloaded, you will see two GSTINs — one for the restaurant and one for Zomato. For businesses claiming input tax credit (ITC), it is important to note that ITC on food expenses is generally not claimable unless the business is in the hospitality, catering, or related industry. However, the delivery fee and platform fee charged by Zomato may be eligible for ITC if your business is registered for GST and the expense is business-related.
Zomato generates a proper GST invoice for every completed order. Here is how to access it:
Generally, no. Section 17(5) of the CGST Act blocks ITC on food and beverages unless your business is specifically in food supply (catering, restaurants, hotels). However, if you are claiming delivery charges or platform fee as a business expense, those may be eligible. Always consult your CA for advice specific to your business.
One invoice is from the restaurant (for food and packaging) and one is from Zomato Internet Pvt Ltd (for delivery, surge, and platform fee). This is a legal GST compliance requirement because each entity is making a separate supply of goods or services.
Restaurant services fall under SAC code 996331 (restaurant services including room service and takeaway). Delivery services fall under SAC code 996812 (courier services). You will see these printed on the respective portions of your invoice.
Zomato's invoice format sometimes shows CGST and SGST as a combined "Taxes" line for display purposes. The detailed breakup showing 2.5% + 2.5% (or 9% + 9%) is always available in the full PDF invoice you can download from the app.
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