Opening a restaurant on the Iskcon Cross Road stretch — which GST rate, and what about Zomato and Swiggy?
A standalone restaurant charges 5% GST without input tax credit; only restaurants inside hotels with a room tariff above ₹7,500 a night charge 18% with credit. Orders through Zomato or Swiggy are different: the platform pays the GST on those orders under Section 9(5), so the restaurant reports them as e-commerce supplies but pays nothing on them. Where new restaurants around the crossing go wrong is claiming input credit on kitchen equipment and fit-out under the 5% scheme — it is not allowed — and missing the professional tax and FSSAI registrations that the GST application does not cover.
GST registration thresholds