GST invoice format for a banquet hall (marriage hall)
A banquet hall invoice depends on what is sold. Renting the hall together with food for a function falls in a specific entry for supply of food in premises arranged for a function together with renting of the premises, taxed at 18%. Hall rent alone is a renting service of non-residential property, also at 18%. The invoice should show event date, function type, hall name, guaranteed plates, the advance and its receipt voucher, and decoration or sound billed within the package.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a banquet hall invoice needs
Event date and session
Halls are booked by date and session, such as morning or evening. The date fixes the time of supply for the balance and lets the hall match the invoice with its booking calendar.
Function type and host name
Weddings, receptions and corporate events are priced differently. The host's name and function type on the invoice support the booking agreement and any later dispute.
Package or hall-only flag
Whether food is bundled with the hall decides which rate entry applies. Mark the invoice as a hall-with-catering package or a hall-only booking.
Guaranteed and actual plates
Packages are priced per plate with a minimum. Both figures, and any extra plates, make the final amount transparent.
Advance and receipt voucher numbers
Halls take large advances months ahead. Quoting receipt vouchers shows the tax already paid and avoids double charging.
Refundable security deposit
Deposits against damage are not consideration while refundable. Show them outside the taxable value and record any deduction as a separate supply.
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 11/2017-Central Tax (Rate) contains an entry for supply of food or drink in premises such as a hotel, convention centre, club, pandal or shamiana specially arranged for a function, together with renting of the premises. This entry carries 9% central tax, 18% in all, and Notification 15/2025 kept it at that level. So a marriage hall that bundles the hall and the dinner cannot treat the package as outdoor catering at 5%. That lower rate is for catering where the caterer does not also rent out the premises.
Hall-only bookings
When the host books only the hall and brings an outside caterer, the hall supplies a renting service of non-residential property under SAC 997212 at 18%. The outside caterer then bills its own catering separately, usually at 5%. Many halls offer both options; the invoice heading and line descriptions should leave no doubt about which was sold, because the classification follows the contract.
Advances months before the event
Weddings are booked early, and the advance is frequently half of the package. For services, GST becomes payable on the advance when received. Issue a receipt voucher, pay tax that month, and adjust it in the final invoice. If the event is cancelled and the advance is forfeited, the amount retained may be consideration for a cancellation service and carry GST of its own.
Electricity, generator and other recoveries
Halls recover electricity, generator and cleaning charges. When billed as part of the same booking, they form part of the value of the main supply and take its rate. Do not leave them off the invoice or bill them on a separate cash receipt, which both understates the taxable value and creates a gap between bank receipts and declared turnover.
Common billing mistakes
✕Billing a hall-plus-dinner package at 5% as outdoor catering instead of 18% for food with renting of premises.
✕Not paying GST on booking advances received months before the wedding.
✕Collecting electricity and generator charges in cash without including them in the taxable value.
✕Treating a forfeited advance on cancellation as non-taxable without considering its tax position.
✕Issuing the invoice in the name of the event planner when the host family or company is the actual recipient and payer.
✕Leaving the event date off the invoice, which makes it impossible to match the advance receipt and the final bill to the same booking.
Banquet Hall GST invoice: FAQ
What is the GST rate for a marriage hall with catering?
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Where food is supplied in the premises together with renting of the premises for a function, the rate is 18%. Pure outdoor catering by a caterer that is not renting the venue is taxed at 5% outside specified premises.
What is the GST on banquet hall rent alone?
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Renting a hall without food is a renting service of non-residential property, taxed at 18% under SAC 997212.
Is a security deposit taxable?
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A deposit that is genuinely refundable is not consideration. If part of it is retained for damage or cleaning, that retained amount should be billed with GST.
Do I charge GST on the advance?
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Yes. Issue a receipt voucher when the advance is received and pay the tax in that month's return, then adjust it in the final invoice.
Can a banquet hall use composition?
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Composition for services is limited to small suppliers, and the restaurant composition option covers serving food, not hall rental. A hall whose main income is renting at 18% should take advice before opting, since the rate and turnover limits differ by category and the scheme bars collecting tax from hosts.
Is decoration taxed separately?
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When decoration is part of the hall package priced together with food and renting, it takes the package rate of 18%. If a separate decorator bills the host directly, that decorator charges tax on its own invoice.