A bakery cafe sells baked goods over the counter and serves food and coffee at tables. Counter sales are goods: pastries, cakes and biscuits under HSN 1905 are at 5%, while bread, including pizza bread, is nil-rated. Table service of coffee and snacks is restaurant service under SAC 996331 at 5% without input tax credit. The bill should split counter goods from cafe service, show weights for cakes, custom order details and the FSSAI number.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a bakery cafe invoice needs
Counter and cafe sections
The same outlet supplies goods and services. Separate sections for take-away bakery goods and table service keep HSN and SAC codes correct and make apportionment of input tax credit possible.
Cake weight and message
Custom cakes are priced by weight and design. The weight, flavour and message on the bill confirm the order and support any complaint about the size delivered.
Advance on custom orders
Birthday and wedding cakes are paid partly in advance. Recording the advance and order number prevents double charging when the cake is collected.
Eggless or vegetarian marking
Customers rely on the eggless or vegetarian marking for dietary reasons. Recording it on the bill confirms what was ordered and protects the bakery in disputes.
Use-by date for cream products
Cream cakes and pastries are highly perishable. Use-by dates on the bill help the customer and support food safety compliance.
FSSAI licence
A bakery that manufactures on site usually needs a licence, not just registration. The licence number belongs on every bill.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
Notification 9/2025-Integrated Tax (Rate) places pastry, cakes, biscuits and other bakers' wares under 1905 in Schedule I at 5%, but the entry excludes bread and pizza bread. The GST Council's FAQs explain that bread was already exempt and that all Indian breads, by whatever name called, have now been exempted too, with pizza bread, khakhra, chapati, roti and paratha at nil. So a bakery prints 5% on cakes and pastries, nil on plain bread, and should update any older 18% rate on cakes or pastries in its item master.
Goods with credit, service without
The counter side sells goods and may claim input tax credit on flour, butter, packaging and ovens used to make them. The cafe side charges 5% restaurant service without credit. Common inputs such as rent and electricity must be split between the two. A bakery cafe that claims full credit on everything while running a sizeable cafe section is likely to face a reversal demand. Keep monthly sales figures for each section to support the apportionment.
Takeaway from the cafe menu
A sandwich made to order and packed for takeaway is still restaurant service, because restaurant service includes takeaway. A cake from the display case taken away is goods. The test is whether the item is prepared for the order like a restaurant dish or sold as a finished bakery product. Train staff to ring up items under the right button so the bill reflects this distinction.
Custom cakes and advances
For goods, GST on advances is generally not payable until the time of supply, but the bill on delivery must adjust the advance so the balance and tax are accurate. If a custom cake order is cancelled and the advance is forfeited, record the retained amount properly and take advice on its tax treatment.
E-way bills for wholesale supplies
Some bakery cafes supply cakes and cookies to other cafes or corporate pantries in bulk. A consignment of taxable goods worth more than Rs 50,000 generally needs an e-way bill before the vehicle moves, while exempt bread is not counted in the same way. Check the threshold applicable in your state for intra-state movement, generate the e-way bill from the tax invoice, and keep the delivery challan with the driver for goods sent without an invoice.
Common billing mistakes
✕Charging 5% on plain sandwich bread, which is exempt.
✕Leaving cakes and pastries at 18% in the POS after the move to 5% on 22 September 2025.
✕Claiming full input tax credit on rent and ovens without reversing the share used for no-credit cafe service.
✕Putting all sales under SAC 996331, making the counter goods look like restaurant service.
✕Treating a forfeited advance on a cancelled custom cake as income with no record or bill, leaving the cash unexplained in the books.
Bakery Cafe GST invoice: FAQ
Is GST charged on bread?
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Plain bread and pizza bread are exempt, and all Indian breads such as roti, chapati and paratha became exempt from 22 September 2025.
What is the GST on cakes?
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Cakes, pastries and biscuits under HSN 1905 are taxed at 5% from 22 September 2025.
Is coffee in a bakery taxed as goods?
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Coffee brewed and served in the cafe is restaurant service under SAC 996331 at 5% without input tax credit. A pack of coffee powder sold from a shelf would be goods.
Can a bakery cafe issue one bill?
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Yes. One bill can carry both sections, provided each line shows the correct HSN or SAC, rate and tax.
Should an eggless marking appear on the invoice?
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It is not a GST requirement, but it is a valuable record of what was ordered. If a customer complains that a cake was not eggless, the bill showing the order details helps resolve it.