Question ID :
44941
GST on Roti and Chapati
Whether GST is applicable on roti and chapati if they are served as part of a meal containing other taxable items in a restaurant?
Posted by
Ninad Prataprao Shete
on
Dec 13, 2025
Filed Under
GST
When roti and chapati served as part of meal, it is treated as composite supply of restaurant services and it is taxable generally @5% without ITC.. Exemption apply as goods is not available when it is served with other taxable items and GST is applicable on full value of meal.
Posted by
CA. chunauti dholakia on
Dec 15, 2025
Answer ID :
86042
Issue Summary
Whether roti/chapati, which are otherwise GST-exempt, become taxable when served as part of a composite meal in a restaurant along with other taxable food items.
Applicable Law / Notification / Circular
Section 8, CGST Act, 2017 – Tax liability on composite and mixed supplies.
Notification No. 11/2017–Central Tax (Rate) dated 28.06.2017 (as amended) – GST rate on restaurant services.
Notification No. 2/2017–Central Tax (Rate) dated 28.06.2017 – Exemption for specified goods (includes roti/chapati when sold as goods).
CBIC Circular No. 164/20/2021-GST dated 06.10.2021 – Clarification on restaurant services and taxability.
Short Practical Answer
? Yes, GST is applicable.
When roti or chapati is served as part of a meal in a restaurant, it is not treated as an independent exempt supply of goods. The entire supply is considered restaurant service, and GST is levied on the total value of the meal, including roti/chapati.
Posted by
CA. VAZ RYAN ASSIS on
Dec 17, 2025
Answer ID :
86051
taxable....
Posted by
SIVADAS CHETTOOR on
Jan 02, 2026