GST invoice format for a caterer (outdoor catering)
An outdoor caterer supplies a service under SAC 996334, catering at events, marriage halls and functions, taxed at 5% without input tax credit unless supplied at specified premises, where 18% applies. A catering invoice should show the event name, date and venue, the menu or package, per-plate rate and guaranteed headcount, extra plates actually served, the advance received with its own receipt reference, and staff, counters or crockery hire priced inside the same composite catering supply.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a caterer invoice needs
Event date and venue address
Place of supply for catering is linked to where the event is held. The venue address on the invoice tells you whether to charge CGST plus SGST or IGST, and proves the supply was made at that location.
Guaranteed and actual plate count
Catering contracts fix a minimum number of plates. Showing both the guaranteed count and the count actually served explains the final amount and supports the extra-plate charge if the host disputes it.
Menu package name
A package such as 'Silver Veg Thali' tells the host exactly what was agreed. It also links the invoice to the quotation, which matters when the advance receipt referred to the same package.
Advance receipt reference
GST on services is due when an advance is received. Quoting the receipt voucher numbers on the final invoice shows how much tax was already paid and prevents double charging.
Live counters and service staff
Chaat counters, waiters and crockery are part of the catering service. Listing them separately makes pricing clear, but they share the catering SAC and rate as one composite supply.
Customer GSTIN for corporate events
Companies hosting a conference or annual day will want their GSTIN, legal name and state on the invoice for their records and for B2B reporting in your GSTR-1.
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)
Outdoor catering, meaning food supplied at a function or venue other than the caterer's own restaurant, is taxed at 5% without input tax credit under the restaurant and catering entry of Notification 11/2017-Central Tax (Rate). The exception is catering supplied at or in specified premises, meaning hotels where the declared or charged tariff for a unit of accommodation exceeds Rs 7,500 a day; there it attracts 18% with credit. A caterer serving a wedding inside a luxury hotel banquet therefore needs to check the venue's status before quoting the tax rate.
Advances and time of supply
Most caterers take 30 to 50 percent in advance at booking. For services, GST becomes payable when the advance is received if that happens before the invoice. Issue a receipt voucher showing the tax on the advance, pay that tax in the month of receipt, and adjust it on the final invoice after the event. If the event is cancelled and you refund, issue a refund voucher so the tax can be adjusted in your returns.
Composite supply with venue renting
When a caterer also arranges the hall, decorations and sound as one package, the whole may be a composite supply whose principal supply decides the rate. If renting of the premises is the dominant element, a different rate can apply to the bundle. Keep separate contracts and invoices when the hall is booked separately, so that catering stays at its own rate and the venue owner bills hall rent separately.
Inter-state events
If you are registered in Maharashtra and cater a wedding in Goa, the place of supply for a service related to an event is generally where the event is held. That makes the supply inter-state, so you charge IGST at 5% instead of CGST and SGST. You may also need to consider whether temporary registration is required for supplies from another state; check before quoting.
Common billing mistakes
✕Ignoring GST on the booking advance and paying the full tax only after the event, months after the advance was received.
✕Charging 5% for catering inside a luxury hotel that qualifies as specified premises, where 18% applies.
✕Invoicing the guaranteed plate count when fewer plates were contracted and more were served, or vice versa, without a reconciliation line.
✕Splitting waiters and crockery into separate 18% lines as if they were independent services.
Caterer GST invoice: FAQ
What is the GST rate for outdoor catering?
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Outdoor catering is taxed at 5% without input tax credit, using SAC 996334. If the catering takes place at specified premises, meaning a hotel charging over Rs 7,500 per unit per day, the rate becomes 18% with credit.
Do I charge GST on the catering advance?
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Yes. For services, receiving an advance creates a tax liability for that amount. Issue a receipt voucher, pay the tax in that month's return, and adjust it against the final invoice after the event.
Is GST charged on extra plates served?
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Yes. Extra plates are part of the same catering supply and carry the same 5% rate. Show them as a separate line with the count so the host can verify the amount.
Can a caterer opt for composition?
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Catering is a service supplied by way of serving food, which can qualify for composition at the restaurant rate within the turnover limits. A composition caterer issues a bill of supply and cannot charge GST to the host.