A dhaba is an eating joint, so its meals are taxed like a restaurant at 5% without input tax credit if it is GST-registered. Many dhabas are small enough to stay unregistered or to opt for composition, in which case they issue a simple bill of supply with no GST. A good dhaba bill shows the thali or dish, quantity, vehicle number for truck drivers who claim meal expenses, the dhaba's legal name and GSTIN or composition status, and the FSSAI number.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a dhaba invoice needs
Vehicle number
Truck drivers and transport companies often reimburse meals against the vehicle number. Printing it on the bill helps the driver's claim and makes the dhaba a preferred stop for fleets.
Thali or unlimited meal description
Dhabas sell unlimited thalis at a fixed price. Describing the thali clearly avoids arguments about refills and lets the owner track how many thalis were sold per shift.
Composition declaration
Composition dhabas must print 'composition taxable person, not eligible to collect tax on supplies' on every bill. Without it, guests and inspectors cannot tell why no GST is shown.
Legal name and highway location
Many dhabas share similar names. The legal name, GSTIN and the highway or milestone location identify the business precisely on the bill.
Mode of payment
Cash, UPI and fleet credit are common. Recording the mode helps reconcile daily cash and identifies credit customers whose dues must be followed up.
FSSAI number
Dhabas need FSSAI registration or licence like any food business, and the number on the bill is checked by food safety officers on highways.
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)
The restaurant entry in Notification 11/2017-Central Tax (Rate) covers any restaurant or eating joint, including messes and canteens, supplying food for consumption on or away from the premises. A roadside dhaba falls squarely within it. A registered dhaba under the normal scheme charges 2.5% CGST and 2.5% SGST, and cannot claim credit on inputs. There is no separate lower rate for rural or highway eateries, and no higher rate because the dhaba has air-cooled cabins or a family section.
Composition is common and practical
A dhaba with turnover within the composition limit can opt to pay a flat composition rate on turnover for restaurant service. It then issues bills of supply without tax, cannot collect GST from customers, and files simpler returns. It must display the words 'composition taxable person' on its signboard and bills. If the dhaba also sells packaged snacks or cold drinks over the counter, those sales count in turnover and are paid at the composition rate applicable to the business.
Packaged goods sold from the counter
Many dhabas sell biscuits, chips and cold drinks to passing trucks. These are goods with their own rates when sold separately. Sweetened or flavoured aerated drinks fall in the 40% schedule from 22 September 2025, while biscuits and namkeen are in the 5% schedule. A registered dhaba under the normal scheme should bill these under their HSN codes, separately from meals.
Cash discipline on highways
Dhabas run on cash, and the most common gap is unbilled sales at night. Use numbered bill books or a basic POS that issues a bill for every table. GST officers increasingly compare UPI receipts and electricity consumption with declared turnover, so consistent billing is the simplest protection.
Supplies to transport companies on credit
Some dhabas run monthly accounts for fleet owners whose drivers eat on the route. The dhaba should still issue a bill for each meal, or a consolidated monthly bill backed by meal slips signed by drivers. The monthly bill should state the period, vehicle numbers and meal counts. Because these are services, the bill must be issued within the period allowed after the supply, and GST on any advance received from the fleet owner is due when received.
Common billing mistakes
✕Charging 5% GST on bills while registered under composition, which is not allowed.
✕Selling aerated cold drinks off the shelf at 5% as part of meals instead of at the 40% goods rate.
✕Omitting the composition declaration from bills and the signboard.
✕Issuing handwritten bills without serial numbers, making it impossible to prove which bills were issued.
Dhaba GST invoice: FAQ
Does a dhaba need GST registration?
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Only once its aggregate turnover crosses the registration threshold, which for a service such as food is generally Rs 20 lakh, or Rs 10 lakh in special category states.
What GST rate applies to dhaba food?
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A registered dhaba under the normal scheme charges 5% GST without input tax credit. A composition dhaba pays a flat rate on turnover and charges no GST on the bill.
Can truck drivers get a GST bill?
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Yes, if the dhaba is registered. The transport company can ask for its GSTIN on the bill, but credit on food is generally blocked for the company, so the bill mainly supports expense claims.
Is the unlimited thali price inclusive of GST?
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It can be, if the menu says so. The bill should then back-calculate the taxable value and show the 5% included, rather than adding tax on top.
Should a dhaba keep a separate register for packaged goods?
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Yes, if it sells biscuits, chips or cold drinks off the shelf. A simple stock register for these goods, with purchase bills from the distributor, supports the separate HSN-wise sales on bills and shows that aerated drinks were taxed at their goods rate rather than inside meals.