GST invoice for garagesGST on a garage bill, line by line.

Labour and parts are separate lines

Repair labour on a motor vehicle is a service. Its code is SAC 998714, maintenance and repair of motor vehicles, taxed at 18%.

Each part is goods with its own HSN code and the rate for that code. When labour and parts are priced as separate lines, each line is taxed at its own rate.

The rates in force

Since 22 September 2025 the GST slabs are 0%, 5%, 18% and 40%. The 12% and 28% slabs are gone for new invoices.

Check the rate for each part's HSN code with your CA before you set it once in your price list.

CGST and SGST, or IGST

When the customer is in your state, the tax splits in half: CGST 9% and SGST 9% on an 18% line.

When the place of supply is another state, the whole 18% is IGST. Write the place of supply, with its state name and code, on the invoice.

What a tax invoice must show

A GST tax invoice from a registered garage needs:

• Your garage's name, address and GSTIN
• An invoice number, in one series, unique in the financial year
• The date
• The customer's name and address, and their GSTIN if they are registered
• Each line's description, HSN or SAC code, quantity and taxable value
• The rate and amount of CGST and SGST, or IGST
• The total, and a signature

If you are not registered, or on composition

A garage that is not registered for GST, or is under the composition scheme, does not charge GST on the bill. It issues a bill of supply instead of a tax invoice.

How Garage Master handles it

Your invoice series and GSTIN are set once. Labour lines carry SAC 998714 at 18%, parts carry their own HSN, and the invoice takes the CGST and SGST or IGST path from the recorded place of supply.

It does not file GST returns or create government e-invoices. Review tax details with your accountant before you issue.