Manufacturing

GST invoice format for an auto parts manufacturer

An auto component maker's GST invoice must match each part to the right heading and rate. Parts of motor vehicles under HSN 8708 and two-wheeler parts under 8714 are taxed at 18% from 22 September 2025, while specified tractor parts such as gear boxes, clutch assemblies, rear wheel rims and radiators are listed at 5%. Invoices should carry the OEM part number, drawing revision, purchase order and schedule references, heat or lot number, and vehicle model fitment.

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Sample auto parts manufacturer invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Brake drum, cast iron, passenger car, part no. BD-4411	8708	400 NOS	860.00	3,44,000.00	18%
Motorcycle rear sprocket 42T, part no. SP-42M	8714	1200 NOS	210.00	2,52,000.00	18%
Tractor clutch assembly and parts, part no. TC-310	8708	60 NOS	6,400.00	3,84,000.00	5%
Tractor rear wheel rim 13x28	8708	40 NOS	5,200.00	2,08,000.00	5%
Transmission gear, machined and hardened, part no. GR-207	8483	800 NOS	340.00	2,72,000.00	18%
Taxable value				₹14,60,000.00
GST (CGST + SGST, or IGST if inter-state)				₹1,85,840.00
Invoice total				₹16,45,840.00

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

Extra fields a auto parts manufacturer invoice needs

OEM part number and drawing revision: Vehicle makers buy against their own part numbers and drawing revisions. Without these, the receiving plant's system rejects the invoice even if the parts are correct.
Purchase order and delivery schedule: Component supply runs on monthly schedules. Quoting the PO line and schedule date helps the buyer's stores match deliveries to their plan.
Heat or lot number: Forged, cast and machined parts are traced to the steel heat or production lot. Traceability is essential in warranty recalls.
Vehicle application: State the model or application, such as a passenger car, two-wheeler or tractor. For tractor parts it also supports the 5% rate claim.
Packing standard: Mention bins, trolleys or cartons and quantity per pack. OEM plants count packs at the dock and expect a standard pack quantity.
ASN or gate-entry reference: Many OEMs require an advance shipping notice number. Putting it on the invoice speeds up receipt and payment.

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 auto parts manufacturer

Motor vehicle parts versus tractor parts

Heading 8708 covers parts and accessories of motor vehicles of headings 8701 to 8705, and the 18% schedule of Notification 9/2025-Central Tax (Rate) includes them except specified parts of tractors. The 5% schedule lists particular tractor parts, including rear wheel rims, centre housing, gear boxes, transaxles, brake assemblies, clutch assemblies, radiators, silencers, steering wheels, hydraulics and body parts. Parts usable on both tractors and trucks need careful classification, and the invoice should state the tractor application only when it is genuinely a tractor part.

Parts of general use stay in their own headings

Bearings, gears, fasteners, springs and many electrical items are classified in their own headings even when sold to automotive buyers. Gears and gear boxes go to 8483, bolts and nuts to 7318, and ignition parts to 8511. Using 8708 for everything an OEM buys is a common error. Map each part number in your item master to the correct heading once, and let the billing software apply it every time.

Price revisions and supplementary invoices

OEMs often revise component prices retrospectively for raw material changes. When an upward revision applies to parts already supplied, issue a supplementary invoice or debit note referring to the original invoices. For a reduction, issue a credit note. Each document must show the tax correctly so both parties' returns match.

Tools and dies owned by the OEM

Many OEMs pay for dies, moulds and fixtures kept at the supplier's plant. Bill the tooling under its own heading when supplied, and if the OEM supplies tooling free of cost, consider whether its amortised value must be added to the part price under section 15 valuation rules.

E-invoicing for OEM supply

Almost every tier-1 and tier-2 supplier to vehicle makers crosses the ₹5 crore e-invoicing threshold. B2B invoices without a valid IRN cannot support the OEM's input tax credit, and many OEM portals refuse to accept them.

Common billing mistakes

Applying the 5% tractor rate to parts that are not on the notified list or are mainly used in other vehicles.
Classifying bearings, fasteners and gears under 8708 instead of their own headings.
Adjusting retrospective price changes in the next month's invoice rate instead of issuing debit or credit notes.
Omitting the drawing revision, so the OEM rejects parts made to an older revision.
Sending returnable bins and trolleys with the parts but leaving them off any challan, so lost packaging can never be recovered or invoiced.

Auto parts manufacturer GST invoice: FAQ

What is the GST rate on auto parts from 22 September 2025?

Parts and accessories of motor vehicles under heading 8708 and parts of two-wheelers under 8714 are listed in the 18% schedule. Specified tractor parts are in the 5% schedule.

Do I need to mention vehicle model on the invoice?

It is not a mandatory GST field, but it helps the buyer and supports classification, especially for tractor parts at 5%. OEM buyers usually require the part number, which already identifies the application.

How should I bill rejected parts returned by an OEM?

The OEM usually issues a debit note or a return document, and you issue a credit note referring to the original invoice. If the parts are reworked and sent back, raise a fresh invoice or a delivery challan as agreed.

Is an e-way bill needed for daily OEM deliveries?

Yes, if the consignment value exceeds ₹50,000, even within the same city in most states. Daily milk-run deliveries often exceed this limit.

How are packing trolleys and bins returned by an OEM treated?

Returnable bins, trolleys and pallets that come back to you are not sold, so they should travel on a delivery challan marked returnable. Track them per OEM plant. If the OEM keeps them and pays for them, raise a tax invoice for the packaging at its own rate at that time, rather than ignoring the transfer.

Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services

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