Food and hospitality

GST invoice format for a restaurant

A restaurant bill is a supply of service under SAC 996331, not a sale of dishes, so every line is taxed as one restaurant service at 5% without input tax credit unless the outlet sits in specified premises. Beyond the standard fields, the bill should carry the FSSAI licence number, table or order number, KOT reference, the split of CGST and SGST at 2.5% each, any voluntary service charge shown separately, and a clear note when the order came through a food delivery app.

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Sample restaurant invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Paneer butter masala (full plate) - restaurant service	996331	2 PLATE	280.00	560.00	5%
Butter naan - restaurant service	996331	6 NOS	45.00	270.00	5%
Veg biryani - restaurant service	996331	1 PLATE	240.00	240.00	5%
Fresh lime soda - restaurant service	996331	3 GLASS	90.00	270.00	5%
Gulab jamun (2 pcs) - restaurant service	996331	2 PLATE	80.00	160.00	5%
Taxable value				₹1,500.00
GST (CGST + SGST, or IGST if inter-state)				₹75.00
Invoice total				₹1,575.00

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

Extra fields a restaurant invoice needs

FSSAI licence or registration number: FSSAI requires food businesses to print their 14-digit licence or registration number on cash memos and bills. Diners and food inspectors look for it, and a missing number is an easy compliance finding during a routine inspection.
Table number and covers: Recording the table and number of guests ties the bill to the KOT trail, helps settle disputes when two tables order similar dishes, and lets you reconcile sales against the kitchen register at closing.
KOT or order reference: The kitchen order ticket number links each billed dish to what was actually prepared. Auditors and owners use it to catch cancelled or voided items that were cooked but never billed.
Dine-in, takeaway or delivery flag: SAC 996331 covers dine-in, takeaway and door delivery alike, but marking the channel helps you separate counter sales from app orders whose GST is paid by the platform under section 9(5).
Service charge line (if any): Consumer protection guidelines say service charge cannot be compulsory. If a guest agrees to pay it, show it as a separate line; it forms part of the value of supply and attracts the same 5% GST.
Steward or captain name: Naming the captain who took the order helps resolve complaints about wrong dishes and supports tip pooling records, without adding anything to the taxable value.

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 restaurant

Food served is one service, not a basket of goods

When a restaurant serves food, the whole supply is classified as restaurant service under heading 9963, so you do not look up a separate HSN for naan, curry or dessert. Every dish on the bill takes SAC 996331 and the same 5% rate, split as 2.5% CGST and 2.5% SGST for an intra-state guest. The same treatment covers takeaway parcels and food your own staff deliver to the customer's door. Where owners go wrong is printing goods HSN codes from a supplier's list on the bill, which signals that they think they are selling goods and invites questions about the rate applied.

5% without input tax credit, and why you cannot switch to 18%

The 5% rate for restaurant service is conditional: the restaurant must not take input tax credit on the rent, kitchen equipment, packaging or ingredients used to supply it. The higher 18% rate with credit applies only to restaurants located in specified premises, which are hotels or similar establishments where a unit of accommodation is charged above Rs 7,500 a day. The GST Council clarified in September 2025 that a stand-alone restaurant cannot declare itself to be specified premises just to claim credit, so a stand-alone outlet should bill at 5% and keep its GST paid on purchases as a cost.

Orders through food delivery apps

For restaurant service supplied through an e-commerce operator such as a food delivery app, section 9(5) of the CGST Act makes the platform liable to collect and pay the GST, not the restaurant. Your own invoice to the app for the commission is a different matter, and the platform will charge you 18% on its commission and fees. In your returns, report app orders separately from your counter sales so that you do not pay tax twice on the same meal. Keep the platform's settlement statements with your daily sales register as evidence.

Composition scheme for small restaurants

A restaurant whose aggregate turnover is within the composition limit can opt to pay tax at a flat rate under section 10 instead of the normal scheme. A composition restaurant must issue a bill of supply, not a tax invoice, and must not show CGST or SGST on the bill or collect tax from the guest. The words 'composition taxable person, not eligible to collect tax on supplies' must appear on the bill and on the signboard. A restaurant that also serves liquor or supplies through some inter-state channels should check eligibility before opting in.

Liquor sits outside GST

Alcoholic liquor for human consumption is outside GST, and a restaurant with a bar licence pays state VAT on it instead. Food and soft drinks on the same table remain taxable under GST. Many restaurants therefore print two bills, or one bill with two separate tax sections, so that the GST portion and the VAT portion are never mixed. Putting beer and starters under one GST total understates VAT, overstates GST and makes the books hard to reconcile with the excise register.

Common billing mistakes

Charging 18% GST on a stand-alone restaurant bill because the owner wants input tax credit, even though the outlet is not in specified premises and cannot opt for the higher rate.
Adding a compulsory service charge to every bill without the guest's consent, and then leaving it out of the taxable value when computing GST.
Paying GST again on orders received through a food delivery app when the platform has already paid it under section 9(5).
Printing goods HSN codes such as 1905 or 2106 against dishes on a dine-in bill instead of the restaurant service code 996331.
Leaving the FSSAI licence number off the printed bill or using the number of a previous premises after relocating.

Restaurant GST invoice: FAQ

What GST rate applies to a restaurant bill in 2026?

A stand-alone restaurant charges 5% GST (2.5% CGST plus 2.5% SGST) without input tax credit on dine-in, takeaway and its own delivery. A restaurant inside a hotel that is specified premises charges 18% with credit. The September 2025 rate changes did not alter this structure, but they clarified that a stand-alone outlet cannot choose the 18% option.

Should the menu prices include GST?

Either approach is lawful if the bill shows the tax correctly, but many diners now expect menu prices to be exclusive and GST shown at the bottom. If your menu prices include tax, the bill should back-calculate the taxable value and show the 5% tax inside it rather than adding it a second time.

Do I need a separate HSN for every dish?

No. All food and beverages served are part of restaurant service, so one SAC, 996331, covers every line. Use dish names for the description so the guest can check the order, and keep the SAC column the same throughout the bill.

Is a restaurant bill required to be an e-invoice?

E-invoicing applies to business-to-business invoices once aggregate turnover crosses the notified limit. A dine-in bill to an individual is business-to-consumer and does not need an IRN. If a company books a corporate lunch and gives its GSTIN, check whether your turnover brings that invoice within e-invoicing.

Sources: GST Council — Notification 11/2017-CT(Rate), consolidated (services rates, heading 9963) · GST Council — Press release, 56th GST Council recommendations (Sept 2025) · GST Council — FAQs on decisions of the 56th GST Council · CBIC — Central Tax (Rate) notifications incl. 15/2025-CT(Rate)

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