Food and hospitality

GST invoice format for a food truck

A food truck sells prepared food for consumption on or away from the vehicle, which is taxed like a restaurant at 5% without input tax credit. Because the truck moves, its bill should show the location or event where it was parked, the GSTIN of the state where it operates, short UPI-friendly bill numbers, combo items, and the FSSAI number. Private event bookings with a guaranteed minimum need a proper tax invoice that records the event and any advance.

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Sample food truck invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Paneer tikka wrap - food truck service	996331	4 NOS	160.00	640.00	5%
Loaded fries - food truck service	996331	2 NOS	140.00	280.00	5%
Cold coffee - food truck service	996331	3 GLASS	120.00	360.00	5%
Event minimum guarantee top-up	996331	1 NOS	2,500.00	2,500.00	5%
Taxable value				₹3,780.00
GST (CGST + SGST, or IGST if inter-state)				₹189.00
Invoice total				₹3,969.00

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

Extra fields a food truck invoice needs

Operating location or event name: A truck may trade at a tech park at lunch and a festival at night. Recording the location on each bill helps prove where supplies were made and reconciles daily sales by spot.
State of registration: If the truck crosses into another state for an event, it may need registration there. The bill should carry the GSTIN valid for the state where the food is sold.
Combo and meal deal lines: Food trucks sell combos like burger, fries and a drink. One combo line at a single price avoids splitting the bill, as everything is one restaurant service at the same rate.
UPI transaction reference: Most food truck payments arrive by UPI. Printing or storing the UPI reference against the bill makes bank reconciliation fast at the end of each day.
Event booking reference: For private parties with a minimum guarantee, link the bill to the booking and advance, and note the number of servings committed.
FSSAI registration: Mobile food vendors need FSSAI registration or a licence depending on turnover; the number on bills and on the truck is a basic trust signal.

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 food truck

Food from a truck is a restaurant-type supply

The rate entry for restaurants covers an eating joint supplying food whether for consumption on or away from its premises, which describes a food truck. That puts it at 5% without input tax credit. The truck's own costs, such as the vehicle fit-out, generator and gas, carry GST that cannot be claimed against this output. Factor that into pricing rather than trying to claim credit that would have to be reversed later.

Events in another state

A truck registered in Karnataka that trades at a weekend festival in Goa is making supplies from a place in Goa. Selling there without a Goa registration is a risk; the law provides casual taxable person registration for exactly this kind of temporary business, with tax paid in advance on estimated turnover. Plan registration before you travel, and issue bills under the Goa GSTIN for sales made there.

Private bookings and advances

Corporate and wedding bookings usually involve a fixed fee or a minimum guarantee paid partly in advance. GST is payable on the advance when received, so issue a receipt voucher. On the day, bill the actual servings or the minimum, whichever is higher, and adjust the advance. If the booking takes place in specified premises, such as a luxury hotel lawn, check whether the 18% rate for catering at such premises applies.

Daily cash and UPI discipline

Food trucks are high-volume, low-ticket businesses, and missing bills is the most common gap in their books. Use a POS app that issues a numbered bill for each sale, even if the customer does not want a printout. Unbilled UPI receipts are visible in bank statements and are easy for the department to compare with returns.

Common billing mistakes

Trading at an out-of-state festival under the home state GSTIN without casual registration.
Collecting UPI payments with no bill, leaving bank receipts that exceed declared turnover.
Splitting a combo into separate lines at different rates when the whole is one restaurant service.
Claiming input tax credit on the truck body and kitchen equipment while charging 5%.
Selling chilled cans of flavoured soda as goods at 5% when such drinks belong in the 40% schedule.

Food Truck GST invoice: FAQ

What GST rate applies to food truck sales?

Food trucks charge 5% GST without input tax credit, the same as stand-alone restaurants and eating joints.

Do food trucks need GST registration?

Only when aggregate turnover crosses the registration threshold for services, generally Rs 20 lakh, or when trading in another state as a casual taxable person.

Can a food truck opt for composition?

A small food truck can choose the composition scheme for restaurant service within the turnover limit. It must then issue bills of supply without GST and cannot operate in other states under the same registration.

Is the event fee taxed differently from walk-in sales?

A fee for supplying food at a private event is still a food service. Outside specified premises, it is taxed at 5% like walk-in sales.

Should the truck's bill show the place where it was parked?

It is good practice. A short location code on each bill lets you analyse sales by spot and, for out-of-state events, proves the supplies were made in the state where you held casual registration.

Are packaged water bottles sold from the truck taxed at 5%?

Water handed over as part of a meal is part of the food service. If you also sell sealed bottles separately as goods, unflavoured packaged drinking water under 2201 sits in the 5% goods schedule, while sweetened or flavoured aerated drinks fall in the 40% schedule.

Sources: GST Council — Notification 11/2017-CT(Rate), consolidated (services rates, heading 9963) · GST Council — Notification 20/2019-CT(Rate), outdoor catering at 5% · GST Council — Press release, 56th GST Council recommendations (Sept 2025)

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