Taxable invoice

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Sunil Sharma (Querist)
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25 June 2017 Need tidbits on the below query experts...?? 1. how the invoice format would be for an restaurant business having presence only in intra state .? 2.If they sell different supply like food and sweets then food at 12 % and Sweets under their name means 5% correct. ..?if not what and how the taxability would be..?? 3.if they sell different taxable component like coke which is taxed at 28% ,mineral water taxed at 18% and general food at 12% ? Now the bill would be all inclusive at higher tax bracket at 28% or the same will be charged at the defined rate (assume it is. Not mixed supply) food at 13 coke at 28 and mineral water at 5. 4. Also do let me know if an individual have pick and carry system where he order and take food home that will it be charged at 12% or as selling under the brand name in Thier cover specifying their brand then will it be taxed at 5%..?? Sunil Sharma Auditor.sunilsharma@gmail.com

Sunil Sharma

Sunil Sharma (Querist)
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25 June 2017 typo error in point 3 it's food 12% and mineral water 18%

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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26 July 2025 Hey! Here’s a clear breakdown for your GST/taxable invoice questions related to restaurant business and different items:

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### 1. Invoice format for intra-state restaurant business

* Must include:

* Name, address, GSTIN of the restaurant
* Invoice number (unique and sequential)
* Date of issue
* Customer details (if applicable)
* Description of goods/services (food items, sweets, beverages)
* Quantity, unit price, total value
* Taxable value
* GST rates applicable (CGST + SGST)
* Amount of GST charged (CGST and SGST separately)
* Total invoice value

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### 2. Tax rates for different supplies (Food vs Sweets)

* **Food served in a restaurant** (ready-to-eat) generally attracts **5% GST** (for restaurants without AC and without liquor license), or **12% GST** if AC or liquor license is involved.
* **Sweets (like mithai) sold separately as goods** attract **5% GST**.
* If sweets are sold under your brand name, GST is **5%** — no change.
* So, food and sweets have **different rates: 5% or 12% for food (depending on conditions), and 5% for sweets**.

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### 3. Tax rates for different items like coke, mineral water, food

* GST rates are:

* Coke (cold drink) — **28% GST**
* Mineral water — **18% GST**
* Food (non-alcoholic, ready-to-eat) — **5% or 12% GST** (depending on your restaurant type)
* **You must show tax rates separately for each item on the invoice.**
* The invoice will NOT be charged at the highest tax rate (28%) on all items.
* Tax is **charged at the defined rate for each item**, so the bill will show a breakup:

* Food at 12% (or 5%)
* Coke at 28%
* Mineral water at 18%

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### 4. Take-away or Pick and Carry system taxability

* If food is ordered and taken away (take-away), GST is charged at the **same rate as dine-in**, i.e., 5% or 12%, based on restaurant conditions.
* **Selling under your brand name with packaging** does **not change the tax rate**; it’s still taxed as supply of food service.
* Packaged sweets sold as goods will be taxed at 5%.

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### Summary:

| Item | GST Rate |
| --------------------------- | ------------------------------------------------- |
| Food (dine-in or take-away) | 5% (non-AC, no liquor) or 12% (AC/liquor license) |
| Sweets (packaged) | 5% |
| Cold drinks (Coke) | 28% |
| Mineral water | 18% |

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**Important:** Always show GST breakup per item on invoice.

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If you want, I can help draft a sample invoice format showing all these tax rates! Would you like that?

Sunil Sharma

Sunil Sharma (Querist)
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28 July 2025 Hey, Thanks for the reply. Indeed it was posted in 2017, June ; Some 8 Years back at the time of GST implementation when everything was chop suey.

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