One rate across the system
Closed-circuit television cameras are named in heading 8525, video recorders are in 8521, data storage units belong with 8471, insulated cable with 8544 and power adapters with 8504, and each is listed in the 18% schedule after 22 September 2025. Installation of radio, television and communications equipment is SAC 998734, also 18%. Because the rate is uniform, the main reasons to classify each line correctly are HSN-wise reporting and the buyer's ability to check the bill.
Is a CCTV job works contract?
A works contract is a contract for building, fitting out or improving immovable property. Cameras mounted with screws and recorders on a shelf can be removed and reused, so a typical CCTV installation is a supply of goods with installation, rather than a works contract. If the installer bills one lump sum, the job is a composite supply whose principal supply is usually the equipment, taxed at 18%. Large projects tied into building structure should take advice.
E-way bills for site deliveries
Taking cameras, recorders and cable from the shop to a customer's site is a movement of goods for supply. If the consignment value exceeds Rs 50,000, an e-way bill is required, even for intra-state movement in most states. For a bigger site, generate it against the tax invoice before dispatch rather than at the site.
Annual maintenance after installation
A post-installation AMC for cleaning, health checks and minor repairs is a repair and maintenance service. Bill it on the dates in the contract. Replacement devices outside warranty are separate sales unless the AMC is comprehensive.
Government and corporate tenders
CCTV projects for schools, municipal bodies and government offices often fall under section 51 TDS, where the buyer deducts 2% of the taxable value on contracts above Rs 2.5 lakh. Large corporate clients also insist on the purchase order number, delivery challan reference and installation certificate on the invoice. Where the installer's annual turnover crosses the e-invoicing limit, each B2B invoice must also be reported to the invoice registration portal and carry the IRN and QR code before the system is handed over.
Advances against large projects
Customers commonly pay part of a project upfront so the installer can buy equipment. For goods, GST is not payable on advances, but the installation component is a service and tax on it falls due when the advance is received. Where a single lump-sum project contract is involved, record clearly what the advance relates to.