GST & Banquet Billing

GST on Tent House and Decoration Services: SAC 997354 & Invoicing Guidelines (2026)

Sumeet Yadav
By Sumeet Yadav2026-09-029 min read

Co-Founder & CTO, Venura

Venura Venue OS

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GST & Banquet Billing9 min read

GST on Tent House and Decoration Services: SAC 997354 & Invoicing Guidelines (2026)

Venura Industry Resource
Expert Reviewed

Statutory Classification: SAC 997354 vs SAC 998397

Understanding the two primary statutory GST classifications for Indian tent and decor businesses:

1SAC 997354 — Leasing / Rental of Tentage, Furniture & Sound Goods (18% GST with Full ITC):
Applicability: When the contractor provides only the physical rental of shamianas, banquet chairs, dining tables, carpets, and sound gear without full event design management.
Tax Rate: Strictly 18.0% GST (9% CGST + 9% SGST or 18% IGST).
ITC Status: 100% reclaimable on all capital asset purchases.
2SAC 998397 — Turnkey Event Design, Stage Fabrication & Floral Decor (18% GST with Full ITC):
Applicability: When the contractor provides turnkey stage conceptualization, exotic imported floral arrangements, lighting design, and on-ground production management.
Corporate TDS: Corporate clients hiring decorators under SAC 998397 deduct 2.0% TDS under Section 194-C (Contracts for Work).

Worked Tax Invoice: Compliant ₹4.5 Lakh Wedding Decor & Tentage Package

The following calculation illustrates a compliant tax invoice under SAC 998397 for a wedding decor setup in Delhi NCR:

  • Grand Royal Floral Mandap & Stage Backdrop: ₹1,85,000.00
  • 60x100 ft German Hanger Aluminum Waterproof Structure: ₹1,50,000.00
  • Intelligent Moving-Head Stage Lighting & Par Cans: ₹65,000.00
  • 500-PAX Luxury Banquet Chairs, Round Tables & Velvet Linens: ₹50,000.00
  • Total Taxable Value (SAC 998397): ₹4,50,000.00
  • Central GST (CGST @ 9.0%): ₹40,500.00
  • State GST (SGST @ 9.0%): ₹40,500.00
  • Gross Invoice Total: ₹5,31,000.00
  • Less Advance Token Received (Receipt Voucher #RV-142): -₹1,50,000.00
  • Net Balance Due on Load-In Day: ₹3,81,000.00

Input Tax Credit (ITC) Reclamation for Tent House Operators

Because tent house operators charge 18% GST, they can claim 100% ITC on commercial business inputs:

  • German Hanger Aluminum Trusses: Full ITC on purchasing modular clear-span aluminum structures and 850 GSM PVC fabric.
  • Stage Lighting & Sound Gear: Full ITC on moving-head beam lights, line-array speakers, and digital mixers.
  • Commercial Transport Trucks: Full ITC on purchasing commercial transport vehicles and freight maintenance.
  • Venura Cloud OS: Software subscription fees are 100% eligible for Input Tax Credit.

Handling Section 194-C TDS & Form 16A Reconciliation

Complying with statutory Income Tax withholding on vendor payouts:

  • 2.0% TDS Deduction: Deduct 2% TDS on subcontractor payouts (sound engineers, floral suppliers, truss riggers) exceeding ₹30,000 per bill.
  • Quarterly Form 16A Issuance: Issue quarterly Form 16A certificates downloaded from the central TRACES portal.
  • Venura Accounting Automation: Automatically logs TDS deductions in vendor ledgers, syncing directly with Tally Prime.

Automated WhatsApp Feedback & Google Review Campaigns

Building organic reputation on Google Maps:

  • Automated Review Requests: Venura dispatches an automated WhatsApp message with a direct 1-tap Google review link 24 hours after event conclusion, generating 12+ new 5-star reviews every month.
  • Showcasing Real Wedding Photos: Regularly upload high-resolution ballroom decor photos to your Google Business Profile to boost local map rankings.

Client Document Vault & Digital Contract Archiving

Storing all client financial and legal records securely on the cloud:

  • Signed Client Master Agreements: Store digital copies of signed booking contracts, government ID proofs (Aadhaar / PAN), and final production runsheets accessible from any mobile device.
  • 256-Bit SSL/TLS Encryption: Protects all client contact details, financial ledgers, and payment history in transit and at rest.

Managing B2B Corporate Conferences at Marriage Halls

When marriage halls host corporate offsites or community trade assemblies:

  • Corporate 15-Digit GSTIN Validation: Record corporate client GST numbers to enable 100% Input Tax Credit in their GSTR-2B.
  • TDS Deduction under Section 194-C (2%): Corporate finance deducts 2% TDS on turnkey event production packages.
  • Venura Automated B2B Invoicing: Dispatches digitally stamped tax invoices with automated CGST/SGST splits directly to corporate accounts departments.

One-Click Tally Prime Sync for Invoices and Expenses

Streamlining event accounting workflows:

  • Automated Sales & Purchase Ledgers: Export client tax invoices, vendor expense ledgers, and CGST/SGST splits directly into Tally Prime XML ledgers in under 60 seconds, eliminating manual data entry.

Managing Advance Token Receipt Vouchers (Section 31(3)(d))

Collecting tentage advances legally requires statutory receipting:

  • Issue a Receipt Voucher: When a client pays an advance token upon booking confirmation, issue a formal GST Receipt Voucher calculating 18% tax on the advance.
  • Adjust on Final Tax Invoice: Deduct advance amounts on final invoices and reference original Receipt Voucher numbers.
  • Venura Automation: Links Receipt Vouchers to final tax invoices for seamless reconciliation in GSTR-1 Table 11.
INTERACTIVE OPERATIONAL SIMULATOR

SAC 996331 GST Invoice Generator

Generate compliant 18% GST invoices and manage advance receipt vouchers in real time.

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Sumeet Yadav

Sumeet Yadav

Co-Founder & CTO, Venura

Systems architect specializing in GST compliance automation, Tally Prime ledger synchronisation, and enterprise financial access control for Indian hospitality and catering enterprises.

Frequently Asked Questions

Common Operational Questions

What is the GST rate for tent house and decoration services in India?

Tent house rental and event decoration services attract an 18% GST rate (9% CGST + 9% SGST for intra-state or 18% IGST for inter-state) under SAC 997354 or SAC 998397 with 100% Input Tax Credit eligibility.

Can tent house operators claim Input Tax Credit on fabric, lighting, and vehicles?

Yes. Registered tent house businesses charging 18% GST can claim 100% Input Tax Credit on purchasing German hanger structures, PVC fabric, moving-head lights, banquet chairs, and commercial transport trucks.

What is the TDS rate on tent house and event decoration bills?

Under Section 194-C of the Income Tax Act, corporate clients deduct 2.0% TDS on tent house and decoration invoices (1.0% for individual/HUF contractors) for contracts exceeding ₹30,000 per invoice or ₹1,00,000 annually.

How does venue management software assist in tent house GST billing?

Venura OS auto-applies SAC 998397/997354, calculates 18% tax splits, manages Section 194-C TDS deductions, and exports clean Tally Prime XML ledgers in seconds.

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