{"id":91065,"date":"2026-11-13T16:30:00","date_gmt":"2026-11-13T11:00:00","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/?p=91065"},"modified":"2026-11-13T16:30:00","modified_gmt":"2026-11-13T11:00:00","slug":"gst-for-sweet-shops-kolkata-mishti","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/gst-for-sweet-shops-kolkata-mishti\/","title":{"rendered":"GST for Sweet Shops in Kolkata: Mishti Rates, Shop vs Restaurant, Composition Scheme and Online Orders"},"content":{"rendered":"

Sweets such as rosogolla, sandesh, mishti doi and other mithai are taxed at 5% GST when a sweet shop sells them over the counter as goods. If the shop also serves food to customers who sit and eat, those sales become a restaurant service, also at 5% but without input tax credit. A sweet shop with turnover up to \u20b91.5 crore can opt for the composition scheme and pay a flat rate instead.<\/strong> Orders through Swiggy and Zomato are taxed differently because the platform pays the GST. This guide explains which rule applies to which sale.<\/p>\n

GST on sweet shop sales<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n
Sale<\/th>\nGST<\/th>\n<\/tr>\n<\/thead>\n
Sweets and mithai sold over the counter or packed for takeaway<\/td>\n5%<\/td>\n<\/tr>\n
Namkeen, bhujia and savoury snacks<\/td>\n5% after the September 2025 changes<\/td>\n<\/tr>\n
Chocolates, sugar-boiled confectionery<\/td>\n5% after the September 2025 changes<\/td>\n<\/tr>\n
Food served to customers who eat at the shop<\/td>\n5% restaurant service, without input tax credit<\/td>\n<\/tr>\n
Orders through Swiggy or Zomato<\/td>\nGST paid by the platform under section 9(5)<\/td>\n<\/tr>\n
Catering for weddings and events<\/td>\n5% outdoor catering, without input tax credit<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Shop or restaurant?<\/h2>\n

Many Kolkata sweet shops have a few tables where customers eat kachori, singara and sweets. Sales eaten on the premises are a restaurant service, while sweets packed and taken away are a sale of goods. Both are at 5%, but credit rules differ: input tax credit is allowed on goods sales and not on restaurant service. Keep separate billing heads in your POS so you can split turnover and credit correctly.<\/p>\n

Composition scheme<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n
Point<\/th>\nRule<\/th>\n<\/tr>\n<\/thead>\n
Turnover limit<\/td>\nUp to \u20b91.5 crore in the previous year<\/td>\n<\/tr>\n
Rate for a manufacturer of sweets<\/td>\n1% of turnover (0.5% CGST + 0.5% SGST)<\/td>\n<\/tr>\n
Rate for a restaurant<\/td>\n5%<\/td>\n<\/tr>\n
Input tax credit<\/td>\nNot allowed<\/td>\n<\/tr>\n
Returns<\/td>\nCMP-08 quarterly, GSTR-4 annually<\/td>\n<\/tr>\n
Limits<\/td>\nNo interstate sales; cannot collect GST from customers<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

If your shop mainly sells sweets it makes, the 1% manufacturer rate can be attractive. If it is mainly a sit-down restaurant, the composition rate is 5%. Compare with normal registration before choosing. See our guide on the GST composition scheme<\/a>.<\/p>\n

Swiggy and Zomato orders<\/h2>\n

For restaurant orders through food delivery platforms, the platform collects and pays the 5% GST, so the shop does not charge GST on those orders again. Report them correctly in GSTR-1 and reconcile the platform’s statements with your sales every month.<\/p>\n

Other registrations<\/h2>\n