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GST invoice format for an AC repair and service business

An AC service bill should list each job and part separately, because refrigerant gas, copper pipe and capacitors each have their own HSN. Repair labour on household air conditioners falls under SAC 998715 at 18%, refrigerant gases of chapter 29 are 18%, copper tubes under 7411 are 18% and capacitors under 8532 are 18%. Since 22 September 2025, air conditioners under 8415 are also 18%, down from 28%. Record the brand, tonnage, unit type, indoor and outdoor serial numbers, the service performed and the warranty on the repair.

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Sample ac repair and service invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Split AC 1.5 ton, 5-star inverter, with indoor and outdoor unit	8415	1 NOS	38,000.00	38,000.00	18%
Refrigerant gas R-32 charging	2903	1 KG	2,200.00	2,200.00	18%
Copper pipe set, insulated, extra length	7411	3 MTR	650.00	1,950.00	18%
Fan capacitor 2.5 MFD	8532	1 NOS	350.00	350.00	18%
AC repair labour, leak brazing and jet service	998715	1 JOB	1,200.00	1,200.00	18%
Taxable value				₹43,700.00
GST (CGST + SGST, or IGST if inter-state)				₹7,866.00
Invoice total				₹51,566.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a ac repair and service invoice needs

AC brand, type and tonnage: Write brand, split or window, and tonnage, such as 1.5 ton inverter split. The price of gas charging, coil cleaning and parts depends on capacity, and the description identifies which unit was serviced at a multi-AC site.
Indoor and outdoor unit serial numbers: Split ACs have two serials. Recording both proves which unit was worked on, supports warranty claims on compressors and stops disputes in offices with many identical machines.
Gas type and quantity charged: State the refrigerant, such as R-32 or R-410A, and how much was charged. Customers often doubt gas top-ups; quantity on the bill makes the charge transparent and helps diagnose recurring leaks.
Pressure readings or fault found: Note suction pressure, the leak point, or faults like a failed capacitor. This supports the work billed and gives the next technician a starting point if the problem returns.
Installation pipe length: For new installs, the copper pipe beyond the standard length is charged per foot or metre. Show the total length used so the customer can see why the bill exceeds the standard installation price.
Service contract reference: Many homes and offices buy annual service plans. Quote the contract number and visit number so the customer sees which visits are covered and which parts are chargeable.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a ac repair and service

AC rate cut from 28% to 18%

The September 2025 rate rationalisation moved air-conditioning machines under heading 8415 from the 28% schedule to the 18% schedule with effect from 22 September 2025. Dealers who also install and repair should check that their billing software has picked up the change. An AC invoiced on or after that date carries 18% even if it was bought from the distributor earlier at 28%; the input tax credit already taken stays available and simply offsets more output tax.

Repairs on separately priced lines

When labour and parts are shown separately with their own prices, each is taxed at its own rate, an approach CBIC set out for vehicle repair in Circular 47/21/2018 and commonly used for appliance repairs. For AC work, refrigerant from chapter 29 under the organic chemicals entry, copper tubes of 7411 and capacitors of 8532 are all at 18%, and labour under 998715 is 18% too, so the tax is the same either way. Separate lines are still needed for stock records and for HSN-wise reporting.

Installation with a new AC

Free standard installation offered with an AC sale is part of the composite supply of the AC, taxed at the AC's 18% rate. Extra charges for additional copper pipe, stands or wall cutting are separate supplies if priced separately. A technician who only installs a customer's AC bought elsewhere supplies an installation service, billed under the installation codes in heading 9987 at 18%.

Summer workload and e-way bills

Service businesses moving stock of new ACs or gas cylinders between their own branches in different states must issue a tax invoice between distinct registrations and an e-way bill when value exceeds Rs 50,000. Within the same state, movement to a technician's van for jobs can use a delivery challan, but an e-way bill may still be required by state rules for high-value loads.

Annual service contracts for homes and offices

A service plan that covers, say, three wet services and unlimited breakdown visits in a year is one supply of maintenance service. If the customer pays the full amount upfront, the invoice is raised when the payment is received or the contract starts. Gas top-ups and parts that the plan does not cover are separate supplies, so bill them on their own invoice lines at the time of each visit and quote the contract number, so the customer can see what was outside the plan.

Common billing mistakes

Continuing to bill new air conditioners at 28% after 22 September 2025 because the price list was not updated.
Writing 'gas filling Rs 2,500' without the refrigerant type or quantity, which makes the charge impossible for the customer to verify.
Charging a separate installation fee on top of an advertised 'free installation' sale and taxing it at a different rate from the AC.
Not recording the outdoor unit's serial number, so compressor warranty claims cannot be linked to the service history.

AC repair and service GST invoice: FAQ

What is the GST rate on AC repair?

18%. Maintenance and repair of electrical household appliances under SAC 998715 is taxed at 9% CGST and 9% SGST.

What GST applies to a new AC now?

18% from 22 September 2025. Air conditioners under heading 8415 were moved from 28% to the 18% schedule in the rate rationalisation.

Is refrigerant gas charged at 18%?

Yes. Refrigerants such as R-32 are organic chemicals of chapter 29, which are listed at 18%.

Which SAC should I use for commercial AC plant repair?

For large commercial or industrial cooling equipment, use 998717, maintenance and repair of commercial and industrial machinery. Household split and window units are 998715.

Can I charge GST on a free installation offer?

If installation is advertised as free and included in the AC price, no separate charge is billed; the whole price is the AC's value at 18%. Only extras actually charged, like additional pipe or a stand, appear as separate lines.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · GST Council — rate rationalisation press release, 56th meeting · CBIC tax information portal (notifications and SAC scheme)

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