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Jul 2, 2026GST Billing for Restaurants in India: Complete 2026 Guide
Everything Indian restaurateurs need to know about GST billing — rates, HSN codes, ITC rules and how the right software keeps you compliant.
GST compliance is where most Indian restaurants leak money — either paying extra tax or facing notices from wrong filings. This guide covers the rates, rules and software you need.
Current GST rates for restaurants
- 5% GST (no ITC) — Standalone restaurants, takeaways, home delivery
- 18% GST (with ITC) — Restaurants inside hotels with room tariff > ₹7,500
- 5% GST (no ITC) — Cloud kitchens & aggregator orders (Swiggy/Zomato collect and remit)
HSN / SAC codes to know
- 996331 — Restaurant services
- 996332 — Catering services
- 996334 — Outdoor catering (banquets, weddings)
What compliant billing software must do
- Print GSTIN, HSN and CGST/SGST split on every invoice
- Auto-split IGST for inter-state catering
- Generate GSTR-1 and GSTR-3B ready exports
- Track HSN-wise summary
- E-invoice (IRN) for turnover above threshold
ChefDesk's GST billing software for restaurants handles all of the above out of the box — including aggregator reconciliation.
Common mistake
Restaurants collecting GST at 18% under the 5% scheme face notices and interest. Confirm your scheme with your CA before configuring your POS.
Related: Restaurant accounting basics · Aggregator reconciliation guide