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GST invoice format for a computer and laptop repair shop

A computer repair invoice must identify the machine by serial number and separate the parts fitted from the service performed. Labour for maintenance and repair of computers and peripherals is SAC 998713 at 18%, and common parts such as keyboards and input units under 8471, SSDs under 8523 and adapters under 8504 are also 18%. Add the fault reported, diagnosis, data backup consent, old part returned or retained, and the warranty on the work, plus AMC period details when the job falls under a maintenance contract.

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Sample computer and laptop repair shop invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
NVMe solid state drive 512 GB	8523	1 NOS	3,200.00	3,200.00	18%
Replacement laptop keyboard, 15.6 inch, backlit	8471	1 NOS	1,800.00	1,800.00	18%
Laptop power adapter 65 W	8504	1 NOS	1,250.00	1,250.00	18%
Repair labour, keyboard and SSD replacement with OS installation	998713	1 JOB	900.00	900.00	18%
On-site service visit, office network desktop	998713	2 VISIT	400.00	800.00	18%
Taxable value				₹7,950.00
GST (CGST + SGST, or IGST if inter-state)				₹1,431.00
Invoice total				₹9,381.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a computer and laptop repair shop invoice needs

Device serial number and service tag: Laptops and desktops carry a manufacturer serial or service tag. Recording it ties the invoice to one machine, helps with warranty claims on the replaced part and avoids disputes in offices that send several identical units.
Configuration before and after: Upgrades change what the customer owns. Note, for example, 8 GB RAM and 1 TB HDD before, 16 GB RAM and 512 GB SSD after, so the bill documents the improvement that was paid for.
Diagnosis and work performed: List what was found and what was done, such as motherboard power section repaired, OS reinstalled, thermal paste replaced. A detailed work note supports the labour charge and helps the next technician.
Data backup consent: Repairs can wipe a drive. A line recording whether the customer took a backup or authorised the shop to take one protects the shop if data is lost during formatting or board-level repair.
Old part disposition: State whether the removed hard disk, battery or screen was returned to the customer or kept for disposal. Businesses often require old drives back for data security, and the bill should record what happened.
AMC or contract reference: Offices often have an annual maintenance contract covering labour. Quoting the AMC number shows which visits are covered and which parts are chargeable extra, avoiding double billing.

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)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a computer and laptop repair shop

Classifying parts correctly

Heading 8471 covers automatic data processing machines and their units, such as keyboards, input and output units, at 18%. Storage media such as SSDs and pen drives fall under 8523, also at 18%, while laptop adapters are static converters under 8504 at 18%. Monitors fall under 8528 at 18%. Getting the heading right matters even when the rate is the same, because B2B buyers declare HSN in their returns and HSN-wise summaries in your GSTR-1 must reconcile with the stock you bought.

Annual maintenance contracts

An AMC is a continuous supply of service when it runs for more than three months with periodic payments. The invoice is due on or before each payment due date mentioned in the contract, not when a technician visits. If the AMC covers only labour, parts replaced during the year are separate supplies of goods that need their own invoice lines or a separate invoice. Comprehensive AMCs that include parts are billed as one service at 18%, and you should not raise extra GST on parts already covered.

Place of supply for on-site and remote support

Repair carried out on a machine physically present at your shop or the customer's office is taxed where the work is done. Remote support for a business in another state follows the general rule for services, which for a registered recipient is the recipient's location. A shop in one state servicing an office in another may therefore have to charge IGST, and the bill should show the customer's state and GSTIN.

E-waste and buyback

When a customer trades in an old laptop or hands over dead batteries, the value given is consideration for that sale and should not simply be netted off the repair bill. Show the full repair or sale price, and record the buyback separately. Selling the accumulated scrap to a recycler is a supply in its own right and needs an invoice from the shop.

Common billing mistakes

Showing a single lump-sum figure for 'laptop repair' with no part list, which makes it impossible for a business client to verify the job or claim credit correctly.
Classifying every component under 8471 even when the SSD belongs under 8523 and the adapter under 8504.
Raising AMC invoices only when engineers visit instead of on the payment dates set in the contract.
Netting the value of a traded-in old laptop against the repair charge, which understates both supplies.

Computer and laptop repair shop GST invoice: FAQ

What is the SAC code for computer repair?

998713, maintenance and repair services of computers and peripheral equipment. It is taxed at 18%.

Is GST on laptop parts 18%?

Yes for the usual parts: units of 8471, storage under 8523, adapters under 8504 and monitors under 8528 are all listed at 18% in the goods schedules effective 22 September 2025.

Should data recovery be billed under repair?

Data recovery from a failed drive is commonly billed as an IT support or repair service at 18%. Describe the work clearly, such as data recovery from 1 TB HDD, and keep it on a separate line from any replacement drive sold.

Can a repair shop under composition sell parts?

A shop that mainly provides services cannot use the 1% goods composition scheme. Under the service composition option up to Rs 50 lakh, it charges a 6% rate on its whole turnover, issues bills of supply and cannot pass credit to clients.

How do I bill a corporate client with many machines?

Issue one invoice per visit or per month with a line per machine, quoting serial numbers. Many companies also want the purchase order number on the invoice before releasing payment.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · CBIC tax information portal (notifications and SAC scheme) · CBIC — GST rates for goods and services

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