Shops and retail

GST invoice format for a crockery shop

A crockery bill depends on the material of each piece. Since 22 September 2025, tableware and kitchenware of porcelain or china (6911) and of other ceramics (6912) are taxed at 5%, but glassware of 7013, melamine and plastic tableware of 3924 and spoons and cutlery of 8215 remain at 18%. The invoice should show material, piece count of each set, pattern or design code, and breakage terms for delivered orders, so dinner sets and mixed sets are taxed correctly.

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Sample crockery shop invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Bone china dinner set, 32 pieces, design BC-118	6911	1 SET	8,900.00	8,900.00	5%
Stoneware coffee mugs (set of 6)	6912	2 SET	1,200.00	2,400.00	5%
Porcelain serving bowls (set of 3)	6911	1 SET	1,600.00	1,600.00	5%
Glass water tumblers (set of 6)	7013	2 SET	450.00	900.00	18%
Melamine snack plates (set of 6)	3924	1 SET	650.00	650.00	18%
Stainless steel cutlery set, 24 pieces	8215	1 SET	1,800.00	1,800.00	18%
Taxable value				₹16,250.00
GST (CGST + SGST, or IGST if inter-state)				₹1,248.00
Invoice total				₹17,498.00

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

Extra fields a crockery shop invoice needs

Material: Bone china, porcelain, stoneware, glass and melamine fall under different headings and rates. Stating the material on each line supports the rate and avoids customer complaints about substitutes.
Set composition and piece count: Dinner sets are sold as 24, 32 or 40 piece sets. Listing what the set contains, such as plates, bowls and serving dishes, confirms the box is complete and shows whether every piece shares the same rate.
Pattern or design code: Customers often return to replace broken pieces of the same pattern. Recording the design code on the bill makes it possible to order matching pieces later from the brand.
Breakage and delivery terms: Crockery breaks in transit. Stating whether the shop delivers, who bears breakage, and the period for reporting it avoids disputes when a set arrives damaged.
Bulk order for hotels and caterers: Hotels, restaurants and caterers buy crockery in bulk and need tax invoices with their GSTIN. Their order number on the bill supports their purchase records and credit claims.
Microwave and dishwasher suitability: Customers ask whether pieces are microwave or dishwasher safe. Recording this on the description line reduces complaints and returns after the first use. Use the brand's wording.

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 crockery shop

Ceramic tableware at 5%, glass and plastic at 18%

Notification 9/2025-Central Tax (Rate) places tableware, kitchenware, other household articles and toilet articles of porcelain or china under 6911, and of other ceramics under 6912, in the 5% schedule from 22 September 2025, in line with the Council's decision to lower rates on common household items. Glassware of a kind used for table, kitchen, toilet or decoration under 7013, plastic tableware and kitchenware including melamine under 3924, and spoons, forks and ladles under 8215 remain at 18%. A crockery shop must therefore classify by material, because a bone china mug and a glass mug side by side carry different rates.

Mixed sets for one price

Many gift and dinner sets combine ceramic plates with glass tumblers or steel cutlery and are sold for a single price. Under section 8 of the CGST Act, such a set is a mixed supply when the items are not naturally bundled, and it is taxed at the highest rate in the set, which would be 18%. If the set is genuinely a single article, such as a ceramic tea set with a ceramic tray, it carries the ceramic rate. To keep ceramic pieces at 5% in a mixed gift pack, the shop can price and invoice each component separately.

Breakage, replacements and credit notes

Crockery delivered broken is a common source of credit notes. When a customer reports breakage and the shop replaces pieces free of charge under its delivery terms, record the replacement against the original invoice rather than issuing a fresh taxable sale. When the shop refunds money for broken pieces, issue a credit note under section 34 citing the original invoice and the rate charged on those pieces. Claims against the transporter or insurer for breakage in transit are separate from the customer's invoice. Photographs taken at delivery help settle such claims quickly.

Hotel and catering buyers

Hotels, restaurants, caterers and canteens buy crockery in bulk. Those registered as regular taxpayers want a tax invoice with GSTIN to claim input tax credit, although restaurants paying 5% without credit will not be able to use it. Large orders often need an e-way bill when the consignment value crosses the threshold for the movement, and delivery to a buyer in another state is an inter-state supply charged with IGST. Keep B2B invoices in their own series and confirm each buyer's GSTIN before the first credit sale. Pack and label cartons by order line.

Common billing mistakes

Charging 18% on bone china and porcelain dinner sets after ceramic tableware moved to 5% on 22 September 2025. at the counter.
Treating glass tumblers and melamine plates as ceramic crockery and billing them at 5% instead of 18%. on the same shelf.
Selling a gift set of ceramic plates, glass tumblers and steel cutlery for one price at 5% instead of the highest rate.
Issuing a fresh taxable invoice when replacing pieces broken in delivery instead of recording the replacement against the original sale.

Crockery shop GST invoice: FAQ

What is the GST rate on crockery?

Tableware and kitchenware of porcelain, china and other ceramics under headings 6911 and 6912 are taxed at 5% from 22 September 2025. Glassware, melamine and plastic tableware and stainless steel cutlery remain at 18%. Classify each piece by its material.

Is a glass dinner set taxed like a ceramic one?

No. Glassware for table use falls under heading 7013 at 18%, while ceramic and porcelain tableware under 6911 and 6912 is at 5%. Opal glassware is glass for this purpose. Check the material described on the manufacturer's invoice when setting up the item.

How should a mixed gift set be billed?

If ceramic, glass and steel items are sold together for one price, the set is a mixed supply taxed at the highest rate, usually 18%. To let each item carry its own rate, list each component with its own price on the invoice.

Can a restaurant claim credit on crockery bought from my shop?

A restaurant that pays GST at 5% without input tax credit cannot claim credit on crockery. Restaurants in specified premises paying 18% with credit, and hotels and caterers on the regular scheme, generally can. Your duty is to issue a correct tax invoice with their GSTIN.

Sources: CBIC — Notification 9/2025-Central Tax (Rate), goods rate schedules · Commercial Taxes Directorate, West Bengal — 56th GST Council rate synopsis · CBIC — CGST Act and Rules (sections 8, 15, 17, 31; Rules 32 and 46)

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