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GST Billing & FSSAI Compliance Guide for Restaurants in India (2026)

📜 Legal & Tax Compliance 9 min readPublished: August 2, 2026

Essential Compliance Summary for Restaurant Owners

  • • Standard GST Rate (5% without ITC): Standalone restaurants and cafes charge 5% total GST, split equally into CGST (2.5%) and SGST (2.5%).
  • • Mandatory SAC Code 996331: Restaurant food catering and dining services must include SAC Code 996331 on all tax invoices.
  • • Rule 46 Mandatory Invoice Fields: Every tax invoice must display Supplier GSTIN, 14-digit FSSAI License Number, Serial Invoice #, Date, Taxable Value, CGST amount, and SGST amount.
  • • GST-Inclusive Price Tax Breakdown: Even if menu prices include GST, the printed customer tax invoice must back-calculate and state the exact CGST & SGST components.

Understanding GST Rates for Indian Restaurants (2026 Regulations)

Under the Central Goods and Services Tax (CGST) Act, 2017 and subsequent GST Council notifications, food service establishments in India fall into distinct tax slabs based on their operational structure:

Restaurant CategoryGST RateCGST + SGST SplitInput Tax Credit (ITC)
Standalone Restaurants, Cafes & Dhabas5%2.5% CGST + 2.5% SGSTNot Available
Restaurants inside Hotels (Room tariff > ₹7,500/day)18%9.0% CGST + 9.0% SGSTAvailable
Composition Scheme Restaurants (Turnover < ₹1.5 Cr)5%2.5% CGST + 2.5% SGSTCannot collect tax from customer

Mandatory Fields Required on Every Restaurant Tax Invoice (Rule 46)

The Commercial Taxes Department specifies that every digital or printed receipt provided to a customer must strictly contain the following 10 mandatory fields:

  • Restaurant Legal Name & Trade Name: As registered on GST Portal.
  • Full Physical Address & State Code: e.g. 29-Karnataka or 07-Delhi.
  • 15-Digit GSTIN: Identification number (e.g. 29ABCDE1234F1Z5).
  • 14-Digit FSSAI License Number: Mandated by FSSAI Order 2021 (e.g. 10020043000123).
  • Consecutive Serial Invoice Number: Unique numeric or alphanumeric serial number (e.g. INV-RC104).
  • Date & Time of Invoice Issue: Date timestamp.
  • SAC Code 996331: Service Accounting Code for restaurant dining services.
  • Taxable Value (Subtotal): Bill amount before GST.
  • Tax Rate & Tax Amount Split: Exact rupee amounts for CGST (2.5%) and SGST (2.5%).
  • Grand Total Amount: Final payable amount in numbers and words.

Important Compliance Warning for GST-Inclusive Menus:

Many cafes list prices as "Inclusive of all taxes" (e.g., Cold Coffee @ ₹120). Under GST Rule 46, your final invoice CANNOT simply say Total ₹120. You MUST back-calculate and itemize:
• Taxable Value: ₹114.29 | CGST (2.5%): ₹2.86 | SGST (2.5%): ₹2.86 | Total: ₹120.00

How XMenuQR Automates 100% Tax & FSSAI Compliance

With XMenuQR, restaurant owners don't need accounting software or manual math:

  • ✔Auto-Generated Tax Invoice PDF: Customers can tap "Download Invoice" directly on their phone screen to save a fully compliant GST Tax Invoice PDF.
  • ✔Automatic CGST & SGST Split: Math is calculated automatically whether your menu prices are tax-inclusive or tax-exclusive.
  • ✔FSSAI & GSTIN Header: Displays your GSTIN, FSSAI License Number, SAC Code 996331, and table details on every receipt.

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