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GST invoice format for a bicycle repair shop

A bicycle repair bill must separate parts from labour, because they now carry different rates. Bicycle parts and accessories under 8714 and cycle tyres and tubes under 4011 and 4013 are 5% after the September 2025 changes, while repair services of bicycles under SAC 998725 remain at 18%. Beyond the basics, record the cycle type and frame number, each part fitted with its quantity, the labour for each job, any servicing package and the warranty on the work, so the customer can see where the money went.

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Sample bicycle repair shop invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Bicycle tyre 26 x 1.95 inch	4011	2 NOS	550.00	1,100.00	5%
Bicycle inner tube 26 inch	4013	2 NOS	180.00	360.00	5%
Bicycle chain, 7-speed	8714	1 NOS	450.00	450.00	5%
Brake cable set, front and rear	8714	1 SET	220.00	220.00	5%
Repair labour: tyre change, chain fitting, brake and gear tuning	998725	1 JOB	400.00	400.00	18%
Taxable value				₹2,530.00
GST (CGST + SGST, or IGST if inter-state)				₹178.50
Invoice total				₹2,708.50

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

Extra fields a bicycle repair shop invoice needs

Cycle type and frame number: Kids' cycle, geared hybrid, mountain bike or e-cycle: the type decides which parts fit. The frame number identifies the cycle in case of warranty claims or theft reports.
Parts fitted with quantity: List each part, such as tube, brake cable, chain or gear shifter, with quantity and price. Because parts are 5% and labour 18%, a clear parts list is essential for the tax to be right.
Labour per job: Show labour separately for each job: puncture repair, brake adjustment, gear tuning, wheel truing. This explains the service charge and keeps it on the correct 18% line.
Service package: Many shops sell a full service package. Define what is included, such as cleaning, lubrication and adjustment, so the customer knows what is covered and what parts are extra.
Old parts returned or kept: Note whether worn tyres, chains or cables were returned to the customer or kept for scrap. It avoids disputes and documents what was replaced.
Warranty on parts and work: Parts from manufacturers carry their own warranty; shops add a short guarantee on labour. Printing both terms reduces arguments when something fails soon after.

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 bicycle repair shop

Parts at 5%, labour at 18%

Schedule I of the September 2025 goods rate notification lists bicycles and other cycles under 8712, and parts and accessories of bicycles under 8714, at 5%. Pneumatic tyres and inner tubes of a kind used on bicycles, under 4011 and 4013, are also in Schedule I at 5%. Repair services of bicycles under SAC 998725 were not reduced and remain at 18%. A repair bill therefore carries two rates, and shops that apply a single rate to the whole bill will either overcharge parts or undercharge labour.

Why separate lines matter

When parts and labour are priced separately, each is taxed on its own. CBIC took this approach for vehicle repair in Circular 47/21/2018, and it is the practical way to bill a cycle repair. If a shop instead quotes one all-in price for 'full service with parts', it risks the whole amount being treated as a repair service at 18%. Listing parts and labour separately is both clearer and usually cheaper for the customer.

Selling new bicycles

A shop that also sells bicycles charges 5% on them under 8712. Free assembly and a free first service included in the bicycle price are part of the sale and need no separate service invoice. Paid accessories such as locks under 8301, which are 18%, should be on separate lines with their own rate.

Electric cycles

Electrically assisted cycles may be classified differently from pedal cycles, and their batteries and chargers have their own headings. Check the supplier's HSN for e-cycles and their parts before billing, rather than applying the 8714 rate to every component.

Small shops and composition

Many cycle shops sell parts and new cycles more than they repair. If services are a small share of turnover, the goods composition scheme may be available within its limits; the shop then issues bills of supply and does not charge GST to customers.

Input tax credit when output rates differ

A cycle shop now buys parts at 5% and sells them at 5%, but pays 18% on rent, tools and some services and charges 18% on labour. The input tax credit can be used against any output tax, so the higher-rate credits are absorbed by labour income. If labour is a small share of sales, credits can accumulate; refunds of accumulated credit for inverted duty structure are limited to goods, so keep an eye on the balance.

Common billing mistakes

Charging 18% on bicycle tubes and tyres after 22 September 2025, when cycle tyres and tubes moved to 5%.
Applying 5% to the whole bill, including labour, because the parts are at 5%.
Quoting one lump sum for a full service with parts, so the rate split cannot be shown.
Selling a bicycle lock at the cycle rate of 5% instead of the lock rate of 18%.
Writing 'puncture repair and new tube Rs 250' as one line, hiding the 5% part and the 18% labour.

Bicycle repair shop GST invoice: FAQ

What is the GST rate on bicycle spare parts?

5%. Parts and accessories of bicycles under heading 8714 are in Schedule I at 5%.

What GST applies to cycle repair labour?

18%. Repair services of bicycles under SAC 998725 are taxed at 18%.

Are bicycle tyres taxed at 5%?

Yes. Pneumatic tyres and inner tubes of a kind used on bicycles, under 4011 and 4013, are in the 5% schedule.

Can I put parts and labour on one invoice?

Yes, as separate lines, each with its own HSN or SAC and rate.

What GST applies to a new bicycle?

5%. Bicycles and other cycles under heading 8712 are in Schedule I at 5%.

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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