Food and hospitality
A stand-alone fine dining restaurant charges the same 5% GST without input tax credit as any other restaurant, however high its prices. Its bills are more complex: tasting menus, wine pairings billed under state VAT, corkage, private dining room minimums, gift vouchers and voluntary service charges. The format should keep GST and liquor VAT sections apart, show service charge only with the guest's consent, record voucher redemptions, and carry the FSSAI number and GSTIN.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Seven-course tasting menu - restaurant service | 996331 | 2 COVER | 4,500.00 | 9,000.00 | 5% |
| Non-alcoholic pairing - restaurant service | 996331 | 2 COVER | 1,500.00 | 3,000.00 | 5% |
| Private dining room minimum spend top-up | 996331 | 1 NOS | 3,000.00 | 3,000.00 | 5% |
| Service charge (voluntary, accepted by guest) | 996331 | 1 NOS | 1,200.00 | 1,200.00 | 5% |
| Taxable value | ₹16,200.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹810.00 | ||||
| Invoice total | ₹17,010.00 | ||||
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: GST Invoice Format: How to Lay Out a Compliant Tax Invoice · Credit Note Under GST: When, How and By When to Issue It · Tax Invoice vs Bill of Supply: Which One Should You Issue?
GST on restaurant service does not depend on the price of the meal or the ambience. A stand-alone fine dining restaurant charges 5% without credit, like a neighbourhood eatery. Only restaurants in specified premises charge 18% with credit, and the September 2025 clarification states that a stand-alone restaurant cannot declare itself specified premises. Fine dining outlets with expensive equipment and imported ingredients bear the GST on those inputs as cost.
Alcoholic liquor for human consumption is outside GST, so wine pairings and cocktails are billed under state VAT, not GST. A tasting menu with wine pairing should be priced as two components on the bill, food under GST and wine under VAT. A single inclusive price with no split makes both GST and VAT returns hard to defend.
Corkage is a fee for opening and serving the guest's own bottle. It is a charge for a service by the restaurant and is not a supply of liquor. Many restaurants treat it as part of the restaurant service. Show it separately, apply the treatment consistently, and make sure it is not hidden inside the liquor VAT section.
Gift vouchers sold by a restaurant are generally treated as vouchers, and the CGST Act deals with the time of supply for vouchers. Practice and clarifications have evolved, so many restaurants account for tax when the voucher is redeemed against a meal. Keep a voucher register showing issue, redemption and expiry, and record the voucher number on the redeeming bill.
Guidelines under consumer protection law say restaurants cannot add service charge automatically or by default. If a guest voluntarily agrees, the amount is part of the consideration and attracts 5% GST. Do not describe service charge as a government levy, and do not compute it on the GST amount.
Fine dining restaurants host ticketed chef's table evenings and guest chef pop-ups. If the ticket buys a meal at the restaurant, it remains restaurant service at 5% without credit, and tax is due when the ticket money is received as an advance. If the restaurant hosts the event at another venue with its staff serving, it may become outdoor catering. Fees paid to a visiting chef are a separate inward service that the restaurant receives and pays tax on through the chef's invoice.
No. A stand-alone fine dining restaurant charges 5% without input tax credit, the same as other restaurants.
No. Alcoholic liquor for human consumption is outside GST and carries state VAT.
If voluntarily paid by the guest, it forms part of the value and carries 5% GST.
As a separate line for the restaurant's service; apply a consistent tax treatment and keep it outside the liquor VAT section.
Not while charging 5% without credit on restaurant service.
A top-up to meet the minimum is part of the restaurant service and carries 5%.
Yes. Ticket sales before the dinner are advances for a service, so issue receipt vouchers and pay tax in the month the money is received.
Sources: GST Council — Notification 11/2017-CT(Rate), consolidated (services rates, heading 9963) · GST Council — Press release, 56th GST Council recommendations (Sept 2025)
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