Transport, travel and auto
A car wash or detailing studio supplies cleaning and routine care of vehicles, which the explanatory notes place in SAC 998714 as vehicle laundry, car-wash, polishing and waxing services, taxed at 18%. The bill should show the vehicle number and type, the package chosen, add-ons such as interior vacuuming, ceramic coating or underbody anti-rust treatment, membership or prepaid wash balances, and retail products sold over the counter under their own HSN.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Premium foam wash with interior vacuum, SUV | 998714 | 1 WASH | 699.00 | 699.00 | 18% |
| Ceramic coating, 2-year package, sedan | 998714 | 1 JOB | 18,000.00 | 18,000.00 | 18% |
| Underbody anti-rust coating | 998714 | 1 JOB | 2,500.00 | 2,500.00 | 18% |
| Car shampoo, 1 L (retail) | 3402 | 1 BTL | 450.00 | 450.00 | 18% |
| Car polish and wax, 250 g (retail) | 3405 | 1 PCS | 520.00 | 520.00 | 18% |
| Taxable value | ₹22,169.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹3,990.42 | ||||
| Invoice total | ₹26,159.42 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: Advance Payment Under GST: Receipt Vouchers, Tax and Adjustment · What Is a SAC Code and How Is It Used Under GST? · POS Billing System: What It Does and How to Run It Daily
The explanatory notes include cleaning and routine maintenance such as vehicle laundry, car-wash, undersealing, polishing and waxing within SAC 998714, maintenance and repair of transport machinery. Such services are taxed at 18%. A car wash should not classify itself as a laundry or as general cleaning service under other codes, because consistent use of 998714 aligns with how garages and dealers report the same work.
When a customer buys a monthly plan or a 10-wash card, the time of supply for services is generally the earlier of the invoice or receipt of payment. Issue a tax invoice or receipt voucher at the time of sale, charging 18% on the full plan. Each later wash under the plan is then a redemption, and the bill for it should show zero value with the plan reference, rather than charging tax again.
Shampoo, wax and coating chemicals used during a service are inputs to the service; their cost is part of the service price. Products sold to customers for home use are separate goods. Organic surface-active agents under 3402 and polishes for coachwork under 3405 sit in the 18% schedule. Billing them on the same invoice is fine, but with separate HSN lines.
Doorstep car wash businesses that take bookings through their own app are still the supplier of the service and issue the invoice. If you take bookings through an aggregator platform that collects payment, the platform may collect TCS under GST from your payouts, which you can claim as credit. Reconcile platform statements with your own invoices every month.
Larger car wash centres need permissions from local bodies for water use and effluent discharge in many cities. These are not GST requirements, but printing a business registration number or consent number on the bill can help with municipal checks and builds trust with fleet customers.
Car washing, polishing, waxing and detailing services are taxed at 18%. The explanatory notes classify them under SAC 998714 along with other vehicle maintenance services.
When applied by the studio on the customer's car, ceramic coating is a service under 998714 at 18%. A coating kit sold for self-application is goods under its own HSN.
Service providers with turnover within the limit for the service composition scheme can opt for it, paying tax at a fixed rate on turnover and issuing a bill of supply. They then cannot charge GST to fleet clients who want credit.
Yes. Washing and cleaning of motorcycles and scooters is also a maintenance service of transport equipment and carries 18%. Price lists can differ by vehicle, but the tax rate is the same.
A promotional free wash with no consideration is generally not a supply. Record it in the system with a zero-value bill so wash counts reconcile with water, chemical and staff usage.
Sources: GST Council — Explanatory notes to the Scheme of Classification of Services · CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules
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