Wholesale and trading

GST invoice format for an automobile spare parts wholesaler

An auto parts wholesaler supplies garages, retailers and fleet operators with thousands of part numbers, and the invoice must make each part identifiable and correctly classified. Beyond the basics, show OEM or aftermarket part number, vehicle make, model and year fitment, brand, pack quantity and warranty, and HSN by part type, since most motor vehicle parts are at 18% while specified tractor parts and bicycle parts are listed at 5%. Core returns and warranty replacements also need clean documentation.

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Sample auto parts wholesaler invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Brake pad set, front, for hatchback model	8708	20 SET	950.00	19,000.00	18%
Oil filter for passenger car diesel engine	8421	50 NOS	210.00	10,500.00	18%
Piston ring set for 150 cc motorcycle engine	8409	15 SET	480.00	7,200.00	18%
Spark plug	8511	100 NOS	120.00	12,000.00	18%
Clutch assembly for tractor	8708	4 NOS	6,800.00	27,200.00	5%
Taxable value				₹75,900.00
GST (CGST + SGST, or IGST if inter-state)				₹10,126.00
Invoice total				₹86,026.00

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

Extra fields a auto parts wholesaler invoice needs

Part number: Garages and fleet workshops order by OEM or aftermarket part number. The part number on each line prevents wrong deliveries, speeds up returns and lets the buyer match the invoice to the job card.
Vehicle fitment: The same part type differs by model, engine and year. Recording fitment, especially 'for tractor' where a 5% entry is claimed, shows the buyer and any officer why that rate applies.
Brand: OEM, OES or aftermarket: Genuine, OES and aftermarket parts differ in price and warranty. The brand on the line clarifies what was supplied and protects you against claims that a cheaper part was substituted.
Warranty terms: Clutches, batteries, alternators and electricals carry warranties claimed through the wholesaler. Warranty terms and the invoice date together define the claim window.
Pack quantity: Bolts, bulbs, clips and filters come in packs of 5, 10 or 50. Pack quantity prevents counting errors and returns.
Garage job / fleet vehicle reference: Fleet operators and garages need a job card or vehicle number to rebill their customers. Including it helps them reconcile purchases and claim input tax credit correctly.
Core / old part return: Exchange items such as batteries and clutch plates carry a core value when the old part is returned. Recording the core return keeps it separate from the price of the new part.

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 wholesaler

Motor vehicle parts at 18%, tractor parts at 5%

Parts and accessories of motor vehicles under heading 8708 are in the 18% schedule, but Notification 9/2025 lists specified tractor parts in the 5% schedule: bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator assemblies, silencers, clutch assemblies, steering wheels and hydraulic parts for tractors, along with rear tractor tyres. Bicycle parts under 8714 are also at 5%, while parts of motorcycles under 8714 remain at 18%. A wholesaler serving rural garages must mark tractor fitment on each line to justify the lower rate, and keep car and tractor versions of similar parts as separate items.

Classify by function, not by vehicle

Many parts used in vehicles fall outside 8708. Engine parts such as pistons and rings go under 8409, spark plugs and starters under 8511, lamps and horns under 8512, filters under 8421, bearings under 8482 and tyres under 4011. These are at 18% for road vehicles, but they need their own headings in your HSN summary. Using 8708 for everything is the most common classification error in the parts trade.

Warranty replacements and claims

When a manufacturer replaces a failed part free of charge under warranty, the replacement can move on a delivery challan without a fresh invoice, provided no consideration is charged. If you charge the garage for labour or a pro-rata amount, that amount needs a tax invoice. Keep the original invoice reference with every warranty claim.

Core returns are purchases, not discounts

When a garage returns an old battery or clutch plate and you give a reduction on the new one, the old part is a separate supply from the garage to you. A registered garage should invoice it; for an unregistered one, record it in your purchase register. Netting the core value off the new part understates its taxable value. Old batteries are also subject to battery waste rules for collection and recycling.

Fleet sales and e-invoicing

Fleet operators, transporters and dealership workshops are B2B buyers who often require IRN-based e-invoices if your aggregate turnover exceeds Rs 5 crore. Include part numbers in the item description so the e-invoice is meaningful for their audits.

Common billing mistakes

Billing tractor clutches and brake parts at 5% without recording tractor fitment on the line.
Treating the value of a returned old battery as a discount on the new battery instead of a separate purchase.
Describing lines as 'spares' without part numbers, which makes returns and warranty claims impossible to trace.
Using 8708 for spark plugs, filters and bearings that have their own headings.
Charging a garage pro-rata on a warranty part without issuing a tax invoice for that amount.

Auto parts wholesaler GST invoice: FAQ

What is the GST rate on car spare parts?

Most parts and accessories of motor vehicles under heading 8708 are in the 18% schedule of Notification 9/2025.

Are tractor parts 5%?

Only the tractor parts specifically listed in the 5% schedule, such as clutch, brake, gear box, steering, radiator, silencer and hydraulic parts for tractors. Other parts follow their normal heading.

What rate applies to bicycle parts?

Parts and accessories of bicycles and other cycles under 8714 are listed at 5%. Motorcycle parts under 8714 are at 18%.

How do I bill warranty replacements?

A free warranty replacement moves on a delivery challan with the original invoice reference. Any amount charged needs a tax invoice.

Do I need part numbers on invoices?

GST does not require them, but they are essential for traceability, returns and fleet audits, and they support your HSN classification.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), dated 17-9-2025 (goods rate schedules) · GST Council — PIB press release on the 56th GST Council recommendations

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