A takeaway bakery that sells goods across the counter, without seating or service, is supplying goods, and its rates changed sharply in September 2025. Bread, pizza bread, khakhra, roti and paratha are now exempt, while cakes, pastries, biscuits, rusks, sweetmeats, namkeen and chocolates are at 5%. The bill should show the FSSAI licence or registration number, weight or piece count, made-to-order cake details, and a clear split between exempt and 5% lines.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a bakery shop invoice needs
FSSAI licence or registration number
FSSAI requires food businesses to print their 14-digit licence or registration number on cash memos and invoices. It assures customers the bakery is registered and is checked by food safety officers during inspections.
Weight or piece count
Cakes are sold by weight, cookies by weight or piece, and bread by loaf. Recording the correct quantity and unit on every line keeps stock records straight and prevents disputes about short weight.
Custom cake order details
Celebration cakes are ordered with flavour, weight, message and delivery time. These details on the order and the final bill confirm what was promised and support refunds if the order goes wrong.
Egg or eggless marker
Many customers choose eggless products for dietary or religious reasons. Marking eggless items on the bill confirms what was sold and protects the bakery against complaints.
Exempt and taxable sub-totals
Bread and khakhra are exempt while cakes and biscuits are at 5%. Separate sub-totals keep the tax calculation transparent and make exempt turnover easy to report.
Advance for orders
Large cake and sweet orders for weddings and events are booked with advances. Linking the final invoice to the advance receipt avoids double counting and supports refunds on cancellation.
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 10/2025-Central Tax (Rate) exempts khakhra, bread whether branded or not, pizza bread, roti, chapathi, paratha, parotta and other Indian breads under 1905 or 2106. Notification 9/2025 puts pastry, cakes, biscuits and other bakers' wares of 1905, and rusks and toasted bread of 1905 40 00, in the 5% schedule. The 56th GST Council moved cakes, pastries and biscuits from 18% to 5%. For a bakery this means plain bread, buns sold as bread and pav are exempt, while a decorated cake or cookies carry 5%. Each product needs its own code, because the same oven produces both exempt and taxable goods.
Sweets, namkeen and chocolates
Many bakeries also sell Indian sweets and savouries. Notification 9/2025 lists sweetmeats under heading 2106 at 5%, namkeens, bhujia, mixture and chabena under 2106 90 at 5% whether or not pre-packaged, sugar confectionery under 1704 at 5% and chocolates under 1806 at 5%. Ice cream of 2105 is also at 5%. This makes a bakery's taxable range simpler than before, with most taxable lines at 5%. Carbonated soft drinks that some bakeries stock are an exception, falling in the higher bracket, so they must never share the bakery's default rate.
Counter sale or restaurant service
A bakery that only sells across the counter for takeaway is supplying goods at the rates above. Once the bakery provides seating, serves food and provides the elements of a restaurant service, sales consumed on the premises become a supply of restaurant service under SAC 9963, generally taxed at 5% without input tax credit. Many bakery-cafes have both: takeaway counter sales of goods and dine-in service. Use separate billing modes so takeaway bills show goods with HSN and dine-in bills show the restaurant service SAC. Train counter staff to choose the right mode for each order.
FSSAI number on every bill
FSSAI directed that food businesses mention their 14-digit FSSAI licence or registration number on cash receipts, purchase invoices and sale bills. A bakery's GST invoice format should therefore have a fixed slot for the FSSAI number next to the GSTIN. Apart from GST, labelling rules under the Food Safety and Standards Act apply to packaged bakery products sold by the bakery, such as best-before dates and ingredient lists, which should match the batch information the bakery keeps for its own products. Keep the licence valid and renew it before expiry.
Common billing mistakes
✕Charging 5% on plain bread and pav after bread became exempt, or leaving cakes and biscuits at the old 18% rate. in the item master.
✕Printing the GSTIN but not the 14-digit FSSAI licence or registration number on bakery cash memos and invoices. of the bakery.
✕Billing dine-in customers at a bakery-cafe as a sale of goods with HSN instead of restaurant service under SAC 9963.
✕Letting cold drinks pick up the bakery's default 5% rate when aerated beverages carry a much higher rate. on the counter.
Bakery shop GST invoice: FAQ
Is GST charged on bread?
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No. From 22 September 2025 bread, whether branded or unbranded, pizza bread, khakhra, roti, chapathi and paratha are exempt under Notification 10/2025-Central Tax (Rate). Rusks and toasted bread are a separate entry at 5%, so code them separately from plain bread.
What is the GST rate on cakes and pastries?
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Cakes, pastries, biscuits and cookies of heading 1905 are taxed at 5% from 22 September 2025, down from 18%. A custom celebration cake sold for takeaway is a supply of goods at 5%. If the cake is served and consumed at a seated cafe, restaurant service rules apply instead.
Does a bakery need FSSAI number on its bill?
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Yes. FSSAI requires food businesses to display their 14-digit licence or registration number on cash memos, bills and invoices. Add a fixed field for it in your invoice format, next to the GSTIN, so that it prints on every bill automatically.
Can a bakery opt for composition?
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A takeaway bakery selling goods within its state and under the turnover limit can opt for the composition scheme and issue bills of supply. A bakery-cafe that also provides restaurant service can opt in too, at the restaurant rate. Check eligibility for your exact mix of counter and dine-in sales first.