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GST invoice format for a cyber cafe

A cyber cafe bill covers small, mixed services: internet browsing time, printouts, scanning and help with online forms. Internet access is SAC 998422, printing and scanning are duplicating and document services under 998595, and form-filling assistance is a support service, all at 18%. Beyond the basics, record the terminal number and time used, the number of pages printed, the service performed for online applications, and any pen drives or stationery sold under their own HSN, and use a daily consolidated invoice for small walk-in amounts.

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Sample cyber cafe invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Internet browsing, per hour	998422	2 HOUR	30.00	60.00	18%
Black and white printout, A4	998595	15 PAGE	3.00	45.00	18%
Document scanning to PDF and email	998595	6 PAGE	5.00	30.00	18%
Online application form filling assistance	998599	1 JOB	100.00	100.00	18%
USB pen drive 32 GB	8523	1 NOS	350.00	350.00	18%
Taxable value				₹585.00
GST (CGST + SGST, or IGST if inter-state)				₹105.30
Invoice total				₹690.30

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

Extra fields a cyber cafe invoice needs

Terminal number and time used: Browsing is charged by the hour or half hour. Recording the terminal and start and end time ties the bill to the cafe's log and explains the charge.
Customer log reference: Many states require cyber cafes to keep a register of users with identity details. Quoting the log entry on the invoice links the payment to the record kept under those rules.
Pages printed or scanned: Printouts and scans are per page. Show the count and whether colour or black and white, so the customer sees how the total was reached.
Online service performed: For government forms, exam registrations or ticket bookings, describe the service, such as passport application form filled. It distinguishes the cafe's service charge from any government fee paid on the customer's behalf.
Government or third-party fees collected: Application fees paid to a department or exam board are passed through. Show them separately with the receipt number, so they are not mistaken for the cafe's own income.
Items sold: Pen drives, CDs and envelopes sold at the counter are goods. They need their own lines and HSN, separate from the services.

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 cyber cafe

Internet access at 18%

SAC 998422 covers internet access services in wired and wireless mode. A cyber cafe reselling browsing time on its terminals is providing access to the internet and charges 18%. The cafe's own broadband connection is bought with 18% GST, which it can claim as input tax credit once registered. Time-based charges should be recorded in a log, which also serves the rules in many states that require cafes to keep user records.

Pass-through government fees

When a customer pays an exam fee or application fee through the cafe, the money belongs to the department or board. If the cafe pays it in the customer's name and recovers the exact amount, it can be treated as a pure-agent reimbursement and kept out of the cafe's taxable value, provided it is shown separately on the invoice. The cafe's own service charge for filling the form is taxable at 18%.

Daily consolidated invoice for small amounts

Most cyber cafe transactions are a few rupees to a few hundred. Rule 46 allows a consolidated tax invoice at the end of each day for supplies below Rs 200 to unregistered customers who do not ask for an invoice. Any customer who wants a bill, or who gives a GSTIN, should get an individual invoice.

Selling goods at the counter

Pen drives under 8523, CDs and stationery items are goods sold alongside the services. They should be invoiced with their HSN and rate. A cafe that sells mostly services cannot use the 1% goods composition scheme; the service composition option at 6% up to Rs 50 lakh is the alternative, under which the cafe issues bills of supply.

Registration threshold and record keeping

A small cyber cafe with turnover under Rs 20 lakh in most states, or Rs 10 lakh in special category states, need not register for GST. Once it does, all its services, from browsing to printouts, are taxable at 18%, and it has to report daily consolidated sales and individual invoices in GSTR-1. Keeping the user log, the print counter readings and the daily cash summary together makes it easy to show that consolidated invoices cover all small sales, and it helps if state authorities inspect the cafe's user records.

Common billing mistakes

Adding exam or application fees to the cafe's taxable turnover, or charging GST on them, when they are passed through at actuals.
Not keeping a browsing log, so time-based charges cannot be supported if questioned.
Skipping the end-of-day consolidated invoice for small cash transactions.
Selling pen drives without HSN, mixed into a single 'services' line.

Cyber cafe GST invoice: FAQ

What is the GST rate for cyber cafe services?

18%. Internet access under SAC 998422, printing under 998595 and form-filling assistance are all taxed at 18%.

Do I charge GST on the government fee I collect for a form?

No, if you pay it in the customer's name and recover the exact amount as pure agent, shown separately on the bill. GST applies only to your service charge.

Do I need to give a bill for a Rs 20 browsing session?

Not individually, if the customer is unregistered and does not want one. Prepare a consolidated invoice for such sales at the end of the day.

Which SAC code is used for online form filling?

It is usually billed as an office support service under 998599, at 18%.

Can I claim credit on the computers and broadband I use?

Yes, if you are a regular registered taxpayer. The GST on computers, printers, toner and the broadband connection used for taxable services can be claimed as input tax credit.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · CBIC tax information portal (notifications and SAC scheme) · GST Council — rate rationalisation press release, 56th meeting

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