A juice centre that squeezes fruit and blends shakes to order is supplying prepared drinks for consumption on or away from its counter, which is taxed like a restaurant at 5% without input tax credit. If it also sells sealed bottles of juice, those are goods under HSN 2009 at 5%, and sweetened aerated drinks are in the 40% schedule. The bill should show the glass size, fruit, sugar or no-sugar choice, add-ons and the FSSAI number.
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Banana milkshake with dry fruits - juice bar service
996331
1 GLASS
120.00
120.00
5%
Sugarcane juice - juice bar service
996331
3 GLASS
40.00
120.00
5%
Packaged mango juice, 1 litre (sealed)
2009
1 NOS
120.00
120.00
5%
Taxable value
₹540.00
GST (CGST + SGST, or IGST if inter-state)
₹27.00
Invoice total
₹567.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a juice centre invoice needs
Glass size
Regular and large glasses carry different prices. Showing the size on the bill keeps the price transparent and helps reconcile fruit consumption with sales.
Sugar or ice choice
Many customers ask for no sugar or no ice. Recording it avoids complaints and lets the stall understand preferences, without changing the tax rate.
Add-ons
Dry fruits, ice cream scoops and protein powder are charged extra. Separate lines show what was added and support stock tracking.
Fresh or packaged
Fresh juice prepared at the counter is a food service, while sealed bottled juice is goods. Marking the line type keeps the classification and HSN or SAC correct.
Bill number and UPI reference
Juice centres handle many small UPI payments. Matching the UPI reference to the bill makes reconciling the daily collection straightforward.
FSSAI registration
Juice shops handle raw fruit and dairy, so FSSAI registration and hygiene standards matter. Print the number on every bill.
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)
A juice centre prepares each drink for the customer, much like a restaurant prepares a dish. The restaurant entry covers eating joints supplying food or drink for consumption on or away from the premises, so freshly prepared juices and shakes are taxed at 5% without input tax credit. Contrast this with an ice cream parlour, which CBIC treated as a seller of goods because it does not prepare anything. If your stall mostly blends to order, treat the drinks as a food service.
Sealed bottles are goods
Bottled fruit and vegetable juices under heading 2009 are in the 5% schedule of Notification 9/2025-Integrated Tax (Rate). Fruit pulp or fruit juice based drinks under 2202 99 20 are also at 5%, except carbonated fruit beverages, which sit in the 40% schedule along with sweetened or flavoured aerated waters. When a juice centre resells sealed bottles from a fridge, bill them under their own HSN as goods rather than as part of the juice service.
Credit on the goods side
Sealed goods resold at 5% can carry input tax credit on the purchase, subject to conditions. The juice service at 5% cannot. If the centre sells both, apportion common credits like rent and refrigeration power. For most small stalls the goods side is a small share of sales, so the credit is modest, but the classification should still be right on each bill.
Small stalls and registration
Many juice centres are below the registration threshold and should not charge GST at all. Once registered, they must charge 5% on every sale from the date of registration. A stall that registers voluntarily for a corporate contract should remember that every walk-in sale becomes taxable too.
Seasonal pricing and fruit costs
Juice prices change with the season as fruit costs rise and fall. Update menu prices in the billing app rather than hand-writing new prices on bills, so that the taxable value recorded matches what was actually collected. A centre that edits prices on paper usually ends up with UPI receipts that do not match its sales register, which is the first gap a GST officer notices.
Common billing mistakes
✕Selling carbonated fruit drinks from the fridge at 5% when they fall in the 40% schedule.
✕Charging GST on bills while still unregistered.
✕Claiming credit on juicers and refrigerators against the 5% no-credit juice service.
✕Using HSN 2009 for juices squeezed at the counter instead of the food-service SAC.
✕Writing revised seasonal prices by hand on bills so the sales register does not match the UPI collection.
Juice Centre GST invoice: FAQ
What GST applies to fresh juice at a juice bar?
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Fresh juice prepared at the counter is taxed as a food service at 5% without input tax credit.
What is the GST on packaged fruit juice?
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Fruit juices under heading 2009 are in the 5% goods schedule from 22 September 2025.
Is a carbonated fruit drink taxed at 5%?
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No. Carbonated beverages of fruit drink or with fruit juice are in the 40% schedule, along with sweetened or flavoured aerated waters.
Do milkshakes count as juice service?
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Shakes blended to order are prepared drinks and are treated the same way as fresh juice, at 5% without credit.
Does a juice centre need FSSAI registration?
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Yes. Any food business, including a small juice stall, needs FSSAI registration or a licence depending on turnover, regardless of whether it is registered under GST.
Can a juice centre use composition?
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A small juice centre supplying prepared drinks can choose composition for restaurant-type service within the turnover limit, issuing bills of supply with no GST shown.
How should a juice centre bill a party order of 100 glasses?
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Raise a single bill with the drink, glass size, quantity and rate, plus any delivery charge. If you serve the drinks at the customer's event, check whether the supply is outdoor catering rather than counter service, since catering at specified premises carries a different rate.