GST invoice format for a car service centre (garage)
A car service centre or garage bills repair labour under SAC 998714 at 18% and parts, oils and consumables under their own HSN codes, now mostly 18% after auto parts were brought to a uniform rate. The invoice must carry the job card number, vehicle registration and odometer reading, separate labour from parts, and, for insurance claims, split the amount payable by the insurer from the customer's share such as depreciation and compulsory deductible.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a car service centre invoice needs
Job card number
Every repair starts with a job card. Printing its number links the invoice to the work order, technician time and parts issued from stores, which settles most service disputes.
Vehicle registration, model and VIN
Parts fit only specific models. Registration number and chassis number tie the bill to the car and make warranty and insurance claims verifiable.
Odometer reading at service
Service intervals and warranty depend on kilometres. The reading on the bill is also useful evidence of when the next service is due.
Labour and parts in separate sections
Labour is a service under SAC 998714; parts are goods under their HSN. Separate blocks let the customer see the split and let you report goods and services correctly.
Insurance claim number and insurer's share
For cashless claims the insurer pays most of the bill. Showing the claim number, insurer share and customer share avoids confusion over who owes what.
Old part returned or retained
Customers sometimes ask for removed parts. Recording whether old parts were returned helps in warranty audits and in exchange schemes for batteries or clutches.
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)
The 56th GST Council recommended a uniform 18% on auto parts irrespective of HS code, and parts of motor vehicles of headings 8701 to 8705 under heading 8708 moved from 28% to 18% from 22 September 2025. Items such as starter motors and alternators under 8511 also moved to 18%. Engine oil under 2710 and filters under 8421 are in the 18% schedule too. Garages should review their parts master, since several items that were at 28% earlier would now be overcharged if old rates remain in the software.
Separate supply of parts and labour
A typical service bill is a mixed set of goods and services. Courts and authorities have looked at whether parts and labour are a composite supply, but most garages invoice them separately with their own HSN and SAC, which reflects how customers buy them. Showing parts at their HSN rate and labour at 18% under 998714 is the established practice. With both now usually at 18%, the main benefit is accurate classification and clean returns.
Insurance claims and two-party billing
For a cashless insurance repair, the garage normally raises one tax invoice on the insured or the insurer as per the arrangement, with the insurer paying its share directly. Depreciation on parts, compulsory excess and non-covered items are collected from the owner. The invoice must make the split visible. If two separate invoices are raised, the totals must not double count the same parts.
Composition and the 18% customer
Small garages may use composition for goods and services within the turnover limits, but they then issue a bill of supply and cannot collect GST. Fleet operators and businesses paying 18% often want a tax invoice for credit, although credit on motor vehicle repairs is restricted for many recipients under section 17(5). Choose your scheme based on your customers.
Accident repairs and body shop work
Denting, painting, glass replacement and collision repairs are maintenance and repair of motor vehicles under 998714, as the explanatory notes list body repair and repainting within that code. Paint, putty and consumables used in the job are usually absorbed into labour, while windscreens, bumpers and panels go as separate parts lines. Where a surveyor approves a lower amount than the estimate, revise the invoice before issue rather than raising a credit note later, so the insurer's settlement matches the bill.
Common billing mistakes
✕Continuing to charge 28% on brake pads, clutch plates or alternators after the rate fell to 18% on 22 September 2025.
✕Writing a single 'service charges' line that hides parts, which makes HSN reporting in GSTR-1 impossible.
✕Raising a full invoice on the insurer and a second invoice on the customer for the same parts.
✕Leaving out the vehicle registration number, which weakens warranty and insurance claims.
Car Service Centre GST invoice: FAQ
What is the GST rate on car servicing labour?
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Maintenance and repair of motor vehicles is taxed at 18% under SAC 998714. Car-wash, polishing and similar routine maintenance services fall in the same code according to the explanatory notes.
Are spare parts still at 28% GST?
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No. From 22 September 2025, parts and accessories of motor vehicles under heading 8708 are at 18%, along with ignition and starting equipment under 8511. Check each part's HSN, but most garage parts now carry 18%.
Can a customer claim credit on car repair bills?
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Section 17(5) blocks credit on repair and maintenance of motor vehicles in many cases, unless the vehicles are used for specified purposes such as further supply or transport of passengers. The garage should still issue a full tax invoice; the credit question is for the customer.
Should engine oil be billed under parts or consumables?
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Bill it as goods under HSN 2710 at 18%, shown with quantity in litres. Small consumables like cotton waste and cleaning agents can be part of labour, but engine oil is a priced item that customers expect to see.
Does a garage need to charge GST on a free service coupon?
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When the manufacturer reimburses the dealer for a free service, the dealer bills the manufacturer for that labour at 18%. Parts that the customer pays for during the free service are billed to the customer on a normal invoice.