GST invoice format for a hotel restaurant (specified premises)
A restaurant inside a hotel is taxed according to the hotel's status. If the hotel is specified premises, because it supplied accommodation above Rs 7,500 per unit per day in the previous financial year or declared itself so, the restaurant charges 18% with input tax credit. Otherwise it charges 5% without credit. The bill uses SAC 996332, shows room numbers for charges posted to a guest folio, separates liquor under VAT, and carries the hotel's GSTIN and FSSAI licence.
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A la carte - butter chicken - hotel restaurant service
996332
1 PLATE
950.00
950.00
18%
In-room dining - club sandwich
996332
2 NOS
750.00
1,500.00
18%
Fresh juice - hotel restaurant service
996332
3 GLASS
350.00
1,050.00
18%
Taxable value
₹8,900.00
GST (CGST + SGST, or IGST if inter-state)
₹1,602.00
Invoice total
₹10,502.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a hotel restaurant invoice needs
Specified premises status
A note in the bill footer or tariff card explains whether the outlet charges 18% with credit or 5% without, which helps guests and auditors understand the rate.
Room number for folio postings
In-house guests sign bills to their room. The room number links the restaurant bill to the room folio and final checkout invoice.
Outlet name
Hotels run several outlets: coffee shop, specialty restaurant, bar, room service. The outlet name helps reconcile revenue by outlet.
Guest signature or authorisation
Signed bills posted to rooms protect the hotel when guests dispute charges at checkout.
Separate liquor section
Liquor is outside GST. A separate VAT section prevents mixing state VAT with GST.
Covers and server
Covers and server name support service quality tracking and incentive calculations.
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)
Specified premises are premises from which hotel accommodation with a value of supply above Rs 7,500 per unit per day was supplied in the preceding financial year, or premises a registered person has declared as specified premises within the prescribed time. From 1 April 2025, the explanation was added that 'premises' means the place from which hotel accommodation is supplied. Restaurants located in such premises charge 18% with credit. All others, including a stand-alone restaurant next door, charge 5% without credit.
Restaurants in a hotel that has only cheap rooms
A hotel whose rooms never cross Rs 7,500 a day, and which has not declared itself specified premises, is not specified premises. Its restaurant charges 5% without credit, and cannot claim credit on kitchen equipment or food inputs. With rooms now also at 5% without credit, such a hotel's credit position is limited, so pricing should reflect GST on inputs as a cost.
Rate changes year to year
Because the test looks at the preceding financial year, a hotel that sold a suite above Rs 7,500 in one year becomes specified premises in the next. Its restaurant rate moves to 18%, even if it no longer sells high-priced rooms. Review last year's tariffs every April and configure the POS for the correct rate before the first bill of the new year.
Room postings and checkout
Restaurant charges posted to a guest's room are restaurant service at the outlet's rate. At checkout, the hotel issues a consolidated invoice showing room charges and restaurant charges as separate lines with their own SAC and rates. Do not apply the room rate to restaurant postings or vice versa.
Banquets and conferences
Food supplied in hotel premises together with renting of the premises for a function falls under a separate entry at 18%. Outdoor catering by a hotel that is specified premises is also at 18% with credit. Bill banquet events under those entries rather than the restaurant line.
Credit is the upside of 18%
The 18% rate for specified premises comes with full input tax credit, subject to normal conditions. A hotel restaurant can claim credit on kitchen equipment, food inputs, laundry of linen and other services used in the restaurant. Common credits shared with rooms taxed at 5% without credit must be apportioned. Match vendor invoices with GSTR-2B monthly to support the claim.
Common billing mistakes
✕Charging 5% at a hotel restaurant whose hotel sold rooms above Rs 7,500 in the previous year.
✕Charging 18% at a hotel restaurant that is not specified premises, overcharging guests.
✕Posting liquor to the room under GST instead of VAT.
✕Applying the room rate to restaurant charges on the checkout invoice.
✕Not reviewing specified premises status at the start of each financial year.
Hotel Restaurant GST invoice: FAQ
What is the GST rate in a hotel restaurant?
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18% with credit if the hotel is specified premises, 5% without credit otherwise.
Does a hotel's restaurant rate change if room prices drop?
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The test looks at the preceding financial year, so the rate changes from the next year, not immediately.
Can a stand-alone restaurant declare itself specified premises?
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No. The September 2025 clarification confirms only places supplying hotel accommodation can be specified premises.
Which SAC applies to hotel restaurants?
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SAC 996332, for food services provided by hotels, inns, guest houses and clubs, including room service.
Are banquets taxed at the restaurant rate?
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No. Food with renting of premises for a function falls under a separate 18% entry.
Is liquor in the hotel bar taxed under GST?
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No. It is outside GST and carries state VAT.
Can a hotel restaurant at 18% claim input tax credit?
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Yes, specified premises restaurants at 18% may claim credit, apportioning common credits with any rooms taxed at 5% without credit.
Should a hotel restaurant print a different bill for non-resident guests?
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No separate format is needed. Walk-in diners receive a restaurant bill at the outlet's rate; in-house guests may sign it to their room. Both carry SAC 996332 and the same tax treatment.