Food and hospitality
A home chef cooking meals to order and delivering them supplies a food service similar to a restaurant, at 5% without credit once registered. Many home chefs stay below the registration threshold and should not charge GST, but they still need FSSAI registration and clear bills. Home bakers selling cakes and cookies are selling goods under HSN 1905 at 5%. The bill should show the order date, delivery address, menu items, quantities, delivery fee and payment received by UPI.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Homestyle rajma chawal meal box | 996331 | 5 NOS | 180.00 | 900.00 | 5% |
| Paneer paratha (2) with curd | 996331 | 3 NOS | 150.00 | 450.00 | 5% |
| Homemade chocolate chip cookies, 250 g box | 1905 | 2 BOX | 300.00 | 600.00 | 5% |
| Delivery charge | 996331 | 1 NOS | 50.00 | 50.00 | 5% |
| Taxable value | ₹2,000.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹100.00 | ||||
| Invoice total | ₹2,100.00 | ||||
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: Billing for Service Businesses: Models, GST and Best Practice · Composition Scheme Under GST: Is It Right for Your Business? · HSN Codes and GST Rates for Food Products
A home chef who cooks a meal box to order is supplying food in the manner of an eating joint, covered by restaurant service at 5% without credit, since restaurant service includes takeaway and delivery. A home baker selling finished cookies and cakes is selling goods under 1905 at 5% from 22 September 2025, with credit available on ingredients and packaging. Many home businesses do both, so bill each correctly.
Most home chefs stay well below Rs 20 lakh for services or Rs 40 lakh for goods in most states, and do not need to register. An unregistered home chef must not charge GST. However, supplies of goods through e-commerce operators may require registration, and the rules have been relaxed for small suppliers in some cases. Check the current position before listing on a marketplace.
If a home chef lists on a food delivery app, restaurant service sold through the app is taxed by the app under section 9(5). The home chef does not charge GST on those orders. Direct Instagram or WhatsApp orders remain the home chef's own supplies, taxable only if registered.
FSSAI registration is mandatory for petty food businesses including home kitchens. Packaged items such as cookie boxes sold to customers should carry basic labelling, including the FSSAI number, best before date and ingredients. This sits outside GST but is often the first thing customers and platforms check.
A home food business that registers can consider composition, paying a flat rate on turnover and issuing bills of supply. The rate differs for restaurant service and for goods suppliers, so a business doing both must choose carefully. Composition is not available for inter-state supplies of goods or for some e-commerce channels.
Home chefs often charge separately for insulated containers or premium packaging. When supplied with the meal, packaging is part of the food service and takes its rate. For baked goods, packaging forms part of the value of the goods. Keep prices simple, and avoid charging packaging separately in cash outside the bill, which leaves sales records incomplete.
Only above the threshold, generally Rs 20 lakh for services, or where a specific rule requires it. FSSAI registration is needed regardless.
A registered home chef charges 5% without credit on meals cooked to order and delivered.
Cakes and cookies are goods under 1905, at 5% from 22 September 2025.
The food delivery app, under section 9(5).
Yes, if you are not registered. Show the items and amounts, without any tax.
Yes. It builds trust and is expected for food businesses.
Yes, if unregistered, the home chef issues a plain bill without GST. Some companies prefer registered vendors, but they cannot require an unregistered supplier to charge GST.
Keep a simple order log or billing app that numbers each bill, records the payment mode and matches UPI receipts. This makes it easy to prove turnover, both for the GST threshold and for income tax.
FSSAI registration for petty food businesses can cover a home kitchen, but the kitchen must meet basic hygiene requirements. Display the registration certificate and print the number on bills.
Sources: GST Council — Notification 11/2017-CT(Rate), consolidated (services rates, heading 9963) · CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · 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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