GST Invoice Format for Restaurants
Dine-in, takeaway, and delivery — restaurant service at 5% (no ITC), with the exceptions that catch owners out.
Restaurant service is taxed at 5% without input tax credit for most standalone establishments, under SAC 996331. The bill looks simple, but exceptions abound: restaurants inside higher-tariff hotels charge 18% with credit, packaged goods sold over the counter are taxed as goods, and aggregator orders shift the tax liability to the platform.
What this invoice format must include
SAC 996331 on the bill
Restaurant and catering service carries a SAC, not an HSN — 996331 for restaurant service at the 5% no-ITC rate.
Separate goods from service
A packaged juice or branded cookie sold over the counter is a goods sale at its own HSN and rate — don't fold it into the 5% service line.
Aggregator orders (Zomato/Swiggy)
For orders through e-commerce operators, the platform pays the GST — your bill should reflect supplies where the operator is liable.
Service charge is not GST
Any service charge is part of your taxable value and attracts GST on top; show it as a separate line before tax.
Sample line items
Typical line items with the HSN/SAC codes and GST rates this trade uses.
| Description | HSN/SAC | Qty | Rate (₹) | GST |
|---|---|---|---|---|
| Dine-in food and beverages | 996331 | 1 | 1,240 | 5% |
| Packaged fruit juice 1L (retail sale) | 2202 | 1 | 120 | 28% |
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