GST invoice format for a cable and wire manufacturer
A cable and wire manufacturer's GST invoice should describe each product by conductor material, size in square millimetres, number of cores, insulation type, voltage grade and coil or drum length. Insulated wire and cable, coaxial cable and optical fibre cable under HSN 8544 are taxed at 18% from 22 September 2025, as are bare copper wire under 7408 and stranded wire under 7413. Drum numbers, BIS licence details and the e-way bill are essential on cable invoices.
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GST rules that matter for a cable and wire manufacturer
One rate, several headings
Notification 9/2025-Central Tax (Rate) lists insulated wire, cable and other insulated electrical conductors, including optical fibre cables, under heading 8544 in the 18% schedule. Bare copper wire under 7408 and stranded copper wires and cables that are not insulated under 7413 are also at 18%. Although the rate is the same, the heading matters for GSTR-1, e-invoices and the buyer's records. A plant that sells both bare and insulated products should keep them on separate lines.
Metal-linked pricing and price variation
Cable prices are often revised weekly with copper and aluminium prices. If a supply contract allows price variation after dispatch, issue debit notes or supplementary invoices for increases and credit notes for decreases, referring to the original invoices. Avoid adjusting the next invoice's rate to make up the difference, because that misstates the value of both supplies.
Returnable drums
Wooden or steel drums used for power cables are frequently returnable. Show drums separately as returnable packing with any deposit amount. If drums are not returned and the buyer is charged for them, raise an invoice for the drums at their own rate at that time. Wooden drums and cable drums of wood fall under 4415, which is listed at 5%.
E-way bills and e-invoicing
Cable consignments are high-value and nearly always need an e-way bill. Most organised cable makers also cross the ₹5 crore e-invoicing threshold, so B2B invoices must carry an IRN and QR code. Distributors' input tax credit depends on these being correct.
Distributor schemes and quantity discounts
Cable brands sell through distributors and electrical retailers with quarterly turnover schemes and quantity discounts. A discount agreed before the supply and shown on the invoice reduces the taxable value directly. A discount given after the supply reduces value only if it was agreed in advance, is linked to specific invoices and the buyer reverses the matching input tax credit, as section 15(3) requires. Turnover incentives that do not meet these conditions are usually settled through financial credit notes that do not reduce GST. Decide which kind each scheme is before the quarter starts.
Common billing mistakes
✕Writing only 'wire' or 'cable' with a rate per coil, without size, cores or insulation.
✕Charging buyers for unreturned drums without raising a separate invoice for them.
✕Changing the next invoice's price to absorb a metal price revision instead of issuing debit or credit notes.
✕Classifying uninsulated stranded copper conductors under 8544 instead of 7413.
✕Omitting BIS details on products that must carry the BIS mark.
Cable and wire manufacturer GST invoice: FAQ
What is the GST rate on electrical wires?
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Insulated electrical wire and cable under heading 8544 is in the 18% schedule from 22 September 2025.
What HSN code applies to optical fibre cable?
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Optical fibre cables made up of individually sheathed fibres are covered under heading 8544, also at 18%.
How should I bill cable sold by the metre on drums?
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Bill in metres with the drum number and length on each line, and attach a drum-wise packing list. The total metres must match the e-way bill quantity.
Is GST charged on cable drums?
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If drums are returnable and returned, they are not sold. If the buyer keeps them and pays for them, raise an invoice for the drums at the rate for wooden or steel drums.
Do I need BIS details on the invoice?
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Not as a GST requirement, but buyers and project consultants often ask for them. Printing the standard and licence number is common practice for cables that must carry the BIS mark.
Can I bill armoured cable cut to a buyer's length?
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Yes. Show the cut length in metres on the line along with the drum or reel it came from. Cutting charges, if any, can be shown as a separate line, but they are part of the value of the cable supplied and taxed at the cable rate.