Food and hospitality
A fast food outlet or quick service restaurant serves burgers, wraps, fries and drinks prepared to order, which is restaurant service under SAC 996331 at 5% without input tax credit when the outlet is stand-alone. QSR bills are generated at high speed from counters, kiosks and apps, so the format should handle combo meals, upsizing, add-ons, coupon codes, dine-in or takeaway, order numbers, and app orders taxed by the platform. Every bill needs the outlet's FSSAI number and GSTIN.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Veg burger meal combo (burger, fries, drink) | 996331 | 2 NOS | 249.00 | 498.00 | 5% |
| Upsize fries to large | 996331 | 2 NOS | 40.00 | 80.00 | 5% |
| Chicken wrap | 996331 | 1 NOS | 179.00 | 179.00 | 5% |
| Soft serve cone | 996331 | 3 NOS | 50.00 | 150.00 | 5% |
| Taxable value | ₹907.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹45.36 | ||||
| Invoice total | ₹952.36 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: POS Billing System: What It Does and How to Run It Daily · E-Invoice Applicability Limit: Who Crosses the ₹5 Crore Line · GST Invoice Number Series Rules: How to Number Invoices Correctly
A fast food outlet prepares food to order, which makes everything it serves restaurant service, including cold drinks poured from a fountain and soft serve dispensed at the counter. The whole menu carries 5% without credit for a stand-alone outlet. Because soft serve is made at the counter, it is not treated like an ice cream parlour's sale of pre-manufactured ice cream; it is part of the restaurant service.
Orders through the outlet's own app or self-order kiosk are the outlet's own supplies, and it pays the 5% GST. Orders through third-party food delivery apps are taxed by the app under section 9(5). Chains that run their own app should ensure it is not misclassified as a third-party operator in returns, since the tax liability differs.
Businesses whose aggregate turnover exceeds Rs 500 crore are required to print a dynamic QR code on B2C invoices, enabling digital payment. Large QSR chains fall within this, so their POS bills must generate the QR code. Smaller outlets are outside the requirement but often show a static UPI QR for convenience.
Bulk orders for offices with a GSTIN are B2B supplies. Once aggregate turnover crosses the e-invoicing limit, these need an IRN. QSR chains should configure the POS to switch to e-invoice mode when a GSTIN is entered at the counter, so that B2B bills are reported correctly.
In a franchise model, the franchisee supplies restaurant service to customers at 5% and pays royalty and fees to the franchisor at 18%. That 18% is a cost because the franchisee cannot claim credit. The franchisor and franchisee should each print their own legal names; customer bills must show the franchisee as the supplier, not the brand owner.
QSRs pack food in branded boxes, cups and bags. When these are supplied with the meal, they are part of the restaurant service and take the 5% rate, even if the outlet charges a small separate amount for a carry bag on the bill. The cost of packaging bought from suppliers at 18% is a cost to the outlet, because the outlet does not take credit while charging 5%. Price packaging into the menu rather than trying to bill it at a goods rate.
Food served, packed or delivered by a stand-alone fast food outlet is restaurant service at 5% without input tax credit.
Soft serve dispensed and served by the outlet is part of restaurant service at 5% without credit, unlike pre-manufactured ice cream sold by a parlour as goods.
A dynamic QR code is required on B2C invoices for businesses with aggregate turnover above Rs 500 crore.
The delivery app, under section 9(5).
Not while charging 5% without credit on restaurant service.
No. A combo is one restaurant service at one rate; describe its contents on one line.
No. A kiosk receipt is a tax invoice or bill like any other and needs the same particulars, including the supplier's GSTIN, a consecutive number from the outlet's series, and the tax breakup.
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)
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