GST invoice format for a sweet shop (mithai and namkeen)
A sweet shop that sells mithai and namkeen by weight over the counter supplies goods: sweetmeats and namkeen fall under heading 2106 at 5% after the September 2025 changes. If the shop also has seating where samosas, chaat or thalis are served, those plates are restaurant service under SAC 996331, also at 5% but without input tax credit. The bill should show weight in kilograms or grams, rate per kilogram, the box or tray, festival packs and the FSSAI number.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a sweet shop invoice needs
Net weight per item
Mithai is sold by weight, so the bill should show the weight actually packed, in grams or kilograms, and the rate per kilogram. Customers check this against the scale reading at the counter.
Box or tray weight declaration
Legal metrology rules frown on charging sweet prices for the cardboard box. Note that the box weight was excluded, or print the box separately, so the customer pays for sweets only.
Best before date
FSSAI requires sweet shops to display a best before date for loose sweets in trays. Printing it on the bill for gift boxes helps customers and protects the shop in quality complaints.
Counter sale or table service flag
Sweets taken away are goods under 2106, while snacks eaten at the shop's tables are restaurant service. Flagging the line type keeps HSN and SAC correct and supports separate reporting.
Bulk or festival order reference
Diwali and wedding orders run into hundreds of boxes. An order number tying the bill to the advance receipt and the delivery challan prevents boxes being billed twice or missed.
Customer GSTIN for corporate gifting
Companies buying festive boxes for staff or clients often want a tax invoice with their GSTIN, legal name and state; inter-state deliveries will need IGST.
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)
Sweetmeats and namkeen at 5% from 22 September 2025
Notification 9/2025-Integrated Tax (Rate) lists sweetmeats under heading 2106 and namkeens, bhujia, mixture and chabena under 2106 90 in Schedule I, the 5% schedule, whether or not they are pre-packaged and labelled. Before rationalisation, some namkeen and food preparations carried 12% or 18%, so older billing masters may still hold those rates. Update every sweet and namkeen item in the system to 5%, and remove any old 12% or 18% codes that staff could pick by mistake.
Counter sales are goods, not restaurant service
When a customer buys a box of barfi and takes it home, the shop sells goods. Advance rulings have treated over-the-counter sales of sweets as supplies of goods even where the shop also runs a restaurant section. That matters for input tax credit: the goods side may claim credit on sugar, ghee, khoya and packaging, while the restaurant-service side at 5% cannot. Keep separate sales heads and apportion common credits such as rent and electricity between the two.
Composition scheme for small sweet shops
A small shop can choose composition, but the rate depends on what it mainly does. A manufacturer of sweets pays a different composition rate from a restaurant, and a shop doing both needs advice on which category applies. Under composition, the shop issues a bill of supply, cannot charge GST to the customer, and cannot claim credit. A shop sending sweet boxes to customers in other states should check eligibility, because inter-state supplies of goods are not allowed under composition.
E-way bill for bulk festive orders
A consignment of sweets worth more than Rs 50,000 moved in a vehicle generally needs an e-way bill, including deliveries to a corporate client's office. Short intra-state movements may be relaxed by state notifications, so check your state's limit. Generate the e-way bill from the tax invoice details before the van leaves, and keep a copy with the driver.
Common billing mistakes
✕Leaving namkeen at 12% or 18% in the billing software after it moved to 5% on 22 September 2025.
✕Weighing sweets inside the box and charging the box weight at the sweet rate.
✕Claiming full input tax credit on rent and power while part of the shop runs a 5% no-credit restaurant section.
✕Shipping festive boxes to another state while registered under composition.
Sweet Shop GST invoice: FAQ
What is the GST rate on mithai?
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Sweetmeats classified under heading 2106 attract 5% GST from 22 September 2025, whether sold loose or packed. Namkeen and bhujia under 2106 90 are also at 5%.
Is a samosa eaten in the shop taxed differently from a packed sweet?
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The rate is 5% for both, but the classification differs. The samosa served at a table is restaurant service under SAC 996331 without input tax credit; the packed sweet is goods under 2106, on which credit rules for goods apply.
Do I need to print best before dates?
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FSSAI requires sweet shops to display a best before date for non-packaged sweets in trays. Printing it on bills for gift boxes is good practice and helps in complaints.
Should corporate gift orders get a tax invoice?
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Yes. Issue a tax invoice with the buyer's GSTIN and state. If delivery is to another state, charge IGST at 5%, and generate an e-way bill where the consignment value requires it.
Should sweets for a wedding order be billed before delivery?
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Issue the tax invoice at or before removal of the goods for delivery. If the family paid an advance at booking, record it with a receipt voucher; for goods, GST on advances is generally not payable until supply, but the invoice must adjust the advance so the balance due is clear.