GST invoice format for a printer cartridge refilling business
A cartridge refilling bill should say whose cartridge was refilled and what was supplied, because refilling a customer's cartridge is a service while selling a compatible cartridge is goods. Refilling and servicing printer cartridges falls under SAC 998713 for maintenance of computer peripherals at 18%, new cartridges as parts and accessories of printers under HSN 8443 at 18%, and bottled ink under 3215 at 18%. Record printer and cartridge model, colour, refill count, page yield guarantee, chip reset and drum replacement where done.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a printer cartridge refilling invoice needs
Printer and cartridge model
Write the printer model and cartridge number, such as a 12A-type toner or 680-type ink cartridge. It explains the refill price and ensures the right ink or toner was used.
Colour or mono
Colour cartridges cost more to refill. Separate lines for black and colour cartridges show what drove the total.
Customer's own cartridge or exchange
State whether the customer's cartridge was refilled or exchanged for a refilled one from stock. One is a service, the other a sale, and the bill should reflect which.
Chip reset and drum replacement
Laser cartridges often need a chip or drum. Listing them as separate items shows what was replaced beyond the toner and why the charge is higher.
Page yield guarantee
Customers judge refills by pages printed. Stating the expected yield, such as 1,500 pages, sets expectations and supports any free re-refill policy.
Office account details
Offices refill many cartridges a month. Recording department or printer location helps them allocate costs and check the monthly bill.
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)
GST rules that matter for a printer cartridge refilling
Refill service or cartridge sale
When a customer hands over an empty cartridge and gets the same cartridge back refilled, the business is providing a service on the customer's goods. It fits SAC 998713, maintenance and repair of computers and peripheral equipment, at 18%. When the business gives a refilled cartridge from its stock in exchange for an empty one, it is selling goods, with the empty cartridge as part of the consideration. Both work out at 18%, but the documentation should match what actually happened.
Cartridges and parts under 8443
Heading 8443 covers printers, copying machines and their parts and accessories, and is in the 18% schedule. New compatible cartridges, drums and other parts fall here. Bottled ink sold for home refilling falls under 3215, inks of all kinds, at 18%. Using the correct heading matters for HSN-wise reporting even though the rate is uniform.
Monthly office accounts
Offices often send cartridges continuously through the month. Issue a monthly invoice listing each refill with the date and printer location, supported by delivery challans for cartridges collected and returned. The cartridges belong to the customer while in your workshop, so their movement is not a sale and goes under a challan.
Warranty and re-refill
Many refillers promise a free re-refill if the cartridge fails early. A free re-refill against an earlier paid invoice needs no new taxable invoice. Record it as a no-charge job referencing the original invoice, so stock usage can still be tracked.
Empty cartridge buyback
Some refillers buy empties from offices to refill and resell. Purchases from unregistered sellers do not carry input tax credit, and the resold refilled cartridges are taxable at 18% on their full price. Keep the buyback records separate from refill jobs.
Composition and small refill shops
Small refill shops are often unsure which composition option applies. A shop that mainly refills customer cartridges is a service supplier, so the goods composition scheme at 1% is not available beyond the small allowance for services. The service composition option at 6% up to Rs 50 lakh turnover is possible, but the shop must then issue bills of supply and office customers lose input tax credit. Because offices are the main customers of most refillers, many prefer the regular scheme and charge 18% on tax invoices.
Common billing mistakes
✕Billing an exchange of a refilled cartridge from stock as a refill service on the customer's cartridge.
✕Putting bottled ink under 8443 with cartridges instead of 3215.
✕Collecting office cartridges without challans, so the monthly bill cannot be matched to what was taken.
✕Raising a fresh invoice for a free re-refill promised under the shop's own guarantee.
✕Leaving the cartridge model off the bill, so the office cannot tell which printer each refill belongs to.
Printer cartridge refilling GST invoice: FAQ
What is the GST rate on cartridge refilling?
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18%. Refilling a customer's cartridge is a maintenance service under SAC 998713 at 18%.
What HSN code applies to toner cartridges?
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Cartridges are parts and accessories of printers under heading 8443, taxed at 18%.
Is bottled printer ink taxed at 18%?
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Yes. Inks of heading 3215 are in the 18% schedule.
Do I need challans for cartridges taken from an office?
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Yes. Customer cartridges taken for refilling are not a sale, so record their movement on a delivery challan.
Can I put refill service and cartridge sales on one invoice?
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Yes. Show refills under SAC 998713 and new cartridges or drums under HSN 8443 as separate lines. Both are 18%, but the codes differ.
What should the invoice say about page yield?
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Stating the expected yield is not a GST requirement, but it sets the customer's expectations and supports any free re-refill promised if the cartridge underperforms.