Construction and property
A carpentry contractor's GST invoice should distinguish site joinery fixed into the building, such as door frames, wardrobes and panelling, from loose furniture made in the workshop. Fixed joinery with material is a works contract under SAC 995476, joinery and carpentry services, at 18%. Plywood (4412), wooden doors and builders' joinery (4418), and hinges and handles (8302) are 18% when sold as goods. The invoice should give sizes, plywood grade and thickness, laminate or veneer finish and hardware brand.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Built-in wardrobe, 18 mm BWR plywood with 1 mm laminate, fixed at site (composite) | 995476 | 14 SQM | 5,200.00 | 72,800.00 | 18% |
| Teak wood door frame with flush door, fixed (composite) | 995476 | 5 NOS | 18,500.00 | 92,500.00 | 18% |
| BWP marine plywood 18 mm, 8x4 ft sheet | 4412 | 10 NOS | 3,400.00 | 34,000.00 | 18% |
| Soft-close concealed hinges, pair | 8302 | 30 NOS | 260.00 | 7,800.00 | 18% |
| Free-standing study table in plywood and laminate (workshop-made) | 9403 | 1 NOS | 14,500.00 | 14,500.00 | 18% |
| Taxable value | ₹2,21,600.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹39,888.00 | ||||
| Invoice total | ₹2,61,488.00 | ||||
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: SAC Codes for Construction Services Under GST (Heading 9954) · What Is an HSN Code and Why Does Every GST Invoice Need One? · GST Invoice Format: How to Lay Out a Compliant Tax Invoice
SAC 995476, joinery and carpentry services, sits under building completion and finishing in the SAC annexure. When you supply plywood, laminate and hardware and fix door frames, built-in wardrobes or panelling at site, the work becomes part of the immovable property, making it a works contract under section 2(119). The full value, including materials and labour, is taxed at 18%.
Notification 9/2025 puts plywood, veneered panels and similar laminated wood (4412), particle board (4410) and builders' joinery and carpentry of wood including doors and assembled flooring panels (4418) in Schedule II at 18%. Base-metal mountings and fittings for furniture and doors (8302) are 18% too. Bamboo building joinery is a notable exception in Schedule I at 5%, which applies only if you supply genuine bamboo joinery.
A study table or bed made in your workshop and delivered is a supply of goods under 9403, other furniture, at 18%. Furniture wholly of bamboo, cane or rattan is in Schedule I at 5%. Because loose furniture is movable, a business client may claim credit on it, while credit on fixed joinery is generally blocked. Billing them on separate lines helps the client and keeps your HSN summary in GSTR-1 accurate.
Some owners buy plywood directly from a dealer to control quality, paying you only for labour and hardware. Your invoice then covers labour and the materials you supplied; the owner's plywood is not part of your value. Keep a record of sheets received and used, since unused sheets must be returned or accounted for.
Plywood often comes from another state. Your supplier charges IGST, which you can claim as credit against the CGST and SGST on your works contract invoices, after setting off IGST credit first as the law requires. Make sure the supplier's invoice shows your GSTIN and the correct state, otherwise credit fails to appear in GSTR-2B.
Many carpentry contractors pay site carpenters per day and bill the owner a labour rate. If you are registered, your labour charges to the owner attract 18% under SAC 995476 whether or not you supply material. The carpenters you engage are your cost, not a separate supply to the owner, so do not list their individual wages as pass-through items. If a carpenter is himself a registered supplier and bills you, you can claim credit on his invoice against your output tax.
Joinery and carpentry services use SAC 995476. Repairs and alterations of such work fall under 995479.
Plywood, veneered panels and similar laminated wood under HSN 4412 are taxed at 18%.
Yes. Builders' joinery and carpentry of wood, including doors and frames under 4418, are at 18%. Bamboo building joinery is at 5%.
Units fixed to walls and floors are generally treated as part of the building, making the contract a works contract. Free-standing items remain goods.
No, in a composite works contract the whole value is taxed at one rate, 18%. Separate supplies of goods and labour each carry their own rate, which here is also 18%.
Sources: CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · ICAI IDTC — Notification 9/2025-Integrated Tax (Rate) as corrected 18 Sep 2025 · CBIC — Scheme of Classification of Services (SAC annexure)
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