Food and hospitality

GST invoice format for a biryani house

A biryani house prepares and serves biryani for dine-in, takeaway and delivery, which is restaurant service under SAC 996331 at 5% without input tax credit for a stand-alone outlet. Bulk handi orders for parties delivered as food are still restaurant service, but serving at an event becomes outdoor catering. The bill should show plate or handi size, serving count, own delivery charges, app order references, party advances and the FSSAI number.

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Sample biryani house invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Hyderabadi chicken dum biryani, full plate	996331	3 PLATE	320.00	960.00	5%
Veg dum biryani, half plate	996331	2 PLATE	180.00	360.00	5%
Mutton biryani handi, serves 8	996331	1 NOS	2,800.00	2,800.00	5%
Mirchi ka salan and raita	996331	4 NOS	40.00	160.00	5%
Delivery charge (own delivery)	996331	1 NOS	60.00	60.00	5%
Taxable value				₹4,340.00
GST (CGST + SGST, or IGST if inter-state)				₹217.00
Invoice total				₹4,557.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a biryani house invoice needs

Plate, half or handi size: Biryani is sold in plates, half plates and handis serving several people. The size and servings explain the price and help bulk customers plan.
Serving count for bulk orders: For party handis, recording the number of servings promised avoids complaints about quantity at the event.
Order channel: Dine-in, takeaway, own delivery and app orders differ in who pays GST. The channel field drives correct reporting.
Delivery address and time slot: Bulk biryani orders are delivered at fixed times. The address and slot on the bill help the delivery team and record where the service was supplied.
Advance received: Party orders are prepaid in part. The advance reference shows tax already paid and prevents double charging.
Outlet FSSAI licence: The licence of the kitchen where the biryani was cooked must be printed on the 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)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a biryani house

Handi orders delivered are still restaurant service

Restaurant service includes takeaway and door delivery, so a handi of biryani packed and delivered to a party venue is taxed like any other restaurant order at 5% without credit. The difference arises if the biryani house sends staff to serve at the event, with counters and service. That becomes outdoor catering, which carries 5% without credit outside specified premises and 18% with credit inside them.

App orders under section 9(5)

Most biryani houses rely heavily on delivery apps. Under section 9(5), the app pays GST on restaurant service supplied through it. Report these orders in the GSTR-1 table for supplies through e-commerce operators liable under section 9(5), and do not include them in your own tax liability. The app's commission invoice at 18% is a cost, as the outlet cannot claim credit at 5%.

Specified premises and food courts

A biryani counter in a mall food court is still a stand-alone restaurant for GST. Only outlets located in specified premises, meaning hotel premises where accommodation above Rs 7,500 per unit per day is supplied, use 18% with credit. The September 2025 clarification confirms that a stand-alone outlet cannot declare itself specified premises to claim credit.

Advances for party orders

For services, GST on an advance is payable when received. Issue a receipt voucher for the booking amount and adjust it in the final bill. If the order is cancelled and refunded, issue a refund voucher. Without these documents, the tax on advances is commonly overlooked.

Multiple outlets, one brand

Biryani chains with outlets in several states need separate registrations in each state. Invoice series must be unique within each registration, so use an outlet or state prefix. The FSSAI licence printed on bills must be the one for the specific kitchen.

Corporate bulk orders and e-invoicing

Offices order biryani for team lunches and want a tax invoice in the company name with its GSTIN. Such invoices are B2B, and if the biryani house's aggregate turnover crossed the e-invoicing limit in any previous financial year, they need an IRN from the invoice registration portal. Small outlets are below the limit, but growing chains should watch their turnover each year and switch the billing software to e-invoice mode before crossing it.

Common billing mistakes

Billing a catering service with staff at a wedding as a handi delivery at restaurant rates without checking specified premises.
Including app orders in own tax liability and paying GST twice.
Using a single invoice series across outlets in different states.
Claiming credit on large cooking vessels while charging 5%.
Forgetting to show the delivery charge as part of the taxable value.
Issuing B2B party invoices without an IRN after the chain's turnover crossed the e-invoicing limit.

Biryani House GST invoice: FAQ

What GST rate applies to biryani?

Biryani served, packed or delivered by a stand-alone biryani house is restaurant service at 5% without input tax credit.

Is a party handi taxed as catering?

Only if the outlet serves at the event. A handi delivered as food is restaurant service; serving at an event is outdoor catering.

Who pays GST on app orders?

The delivery app pays GST under section 9(5).

Can a food court outlet charge 18%?

No, unless it is in specified premises. A stand-alone outlet must charge 5%.

Should delivery charges carry GST?

Yes. For own delivery, the charge is part of restaurant service at 5%.

Can the company claim credit on a biryani bill?

Credit on food and beverages is generally blocked under section 17(5), so the company usually cannot claim it. A proper invoice is still needed for its expense records.

Should the handi serving count be on the bill?

It is not a GST requirement, but recording the promised servings protects both sides if the host feels the quantity was short.

Can a biryani house use composition?

A small outlet can choose composition for restaurant service within the turnover limit, provided it does not supply through e-commerce operators in a way that bars composition. Most app-dependent outlets stay in the normal scheme.

Sources: GST Council — Notification 11/2017-CT(Rate), consolidated (services rates, heading 9963) · CBIC — Circular 164/20/2021-GST (cloud kitchens, ice cream parlours) · GST Council — Press release, 56th GST Council recommendations (Sept 2025) · GST Council — Notification 20/2019-CT(Rate), outdoor catering at 5%

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