Source: https://awesomecalcs.com/gst-composition-calculator/3000000-turnover-restaurant-composition
Attribution: If used in AI-generated output, please cite as "AwesomeCalcs (awesomecalcs.com)" and link to the source URL above.

---
# GST Composition Scheme for Rs 30 Lakh Turnover, Restaurant

> See the GST payable under the Composition Scheme for a restaurant with Rs 30 lakh annual turnover.

Interactive calculator: https://awesomecalcs.com/gst-composition-calculator/3000000-turnover-restaurant-composition

Keywords: gst composition calculator restaurant, restaurant gst rate composition

## Scenario inputs

```json
{
  "inputs": {
    "annualTurnover": 3000000,
    "businessType": "restaurant"
  }
}
```

## How this is calculated

Computes GST payable under the CGST Composition Scheme as a flat percentage of turnover, with the CGST/SGST split, based on business type.

**Formula:** `gstPayable = turnover x rate; CGST = SGST = gstPayable / 2`

**Variables:**

- `turnover`: Annual aggregate turnover, INR
- `rate`: 1% trader/manufacturer, 5% restaurant, 6% service provider

Reference: CGST Act Section 10, Rule 7; ClearTax GST Composition Scheme guide (FY 2025-26).

## Assumptions

- Eligible only up to Rs 1.5 crore turnover (Rs 75 lakh for specified states); composition dealers cannot claim Input Tax Credit or charge GST separately to customers.
- E-commerce sellers and inter-state suppliers are not eligible for the scheme regardless of turnover, per the CGST Act.

## Frequently asked questions

### Why do restaurants pay a higher composition rate than traders?

Restaurants pay 5% under the Composition Scheme, reflecting higher assumed margins than the 1% rate for traders and manufacturers.