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GST invoice format for a DJ and sound system rental business

A DJ and sound hire bill must list the equipment package, the event date and venue, the hours covered and the crew, because rental of audio equipment is taxed according to the like goods. Rental of audio systems and related equipment falls under SAC 997321, and loudspeakers and amplifiers of 8518 and lighting fixtures of 9405 are 18%, so the hire is billed at 18%. Beyond the basics, record speaker wattage, the mixer and microphones supplied, lighting, generator backup, setup and teardown times, overtime rates and the security deposit.

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Sample dj and sound system rental invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Sound system hire: 4 top speakers 1000 W, 2 subwoofers 18 inch, mixer	997321	1 EVENT	18,000.00	18,000.00	18%
Wireless handheld microphones hire	997321	4 NOS	750.00	3,000.00	18%
LED par lights and two moving heads with truss, hire	997321	1 EVENT	9,000.00	9,000.00	18%
DJ with controller, 4 hours	997321	1 EVENT	12,000.00	12,000.00	18%
Overtime beyond booked slot	997321	1 HOUR	3,000.00	3,000.00	18%
Taxable value				₹45,000.00
GST (CGST + SGST, or IGST if inter-state)				₹8,100.00
Invoice total				₹53,100.00

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

Extra fields a dj and sound system rental invoice needs

Event date, venue and timings: State the event, venue address and the hours booked, such as sangeet, 7 pm to 11 pm. Sound hire is priced by the slot, and timings are the basis for any overtime charge.
Equipment package list: Name each item: line array or top speakers with wattage, subwoofers, mixer console, wireless microphones, DJ controller. A list protects both sides if something goes missing or fails during the show.
Lighting and effects: LED par lights, moving heads, fog and spark machines are often hired with sound. Listing them separately shows the client what they paid for and where the bulk of the cost sits.
DJ or sound engineer: If a DJ or sound operator is included, name the role and hours. The operator is part of the rental package and the client should see it is charged on the same invoice.
Overtime rate: Events overrun. Printing the per-hour overtime rate on the booking and final invoice avoids arguments at midnight when the party wants another hour.
Security deposit and damage terms: Equipment worth lakhs goes to a venue. Show the refundable deposit and the damage policy, especially for drinks spilled on mixers or speakers knocked over.

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 dj and sound system rental

Rental is taxed like the equipment

The services classification lists leasing or rental of televisions, radios, projectors, audio systems and related equipment under SAC 997321. The rate entry for leasing of goods follows the rate on a sale of like goods. Loudspeakers, microphones and audio amplifiers of heading 8518 and lighting fittings of 9405 are both in the 18% schedule after 22 September 2025, so sound and lights hire comes to 18%. A business that only hires out equipment should not bill under event management codes; one that runs the whole event may be supplying event services instead.

DJ performance versus equipment hire

When the DJ is part of the hire package and the equipment is the main thing the client pays for, the bundle is one composite supply taxed at 18%. A well-known DJ booked for a performance, with the equipment almost incidental, is supplying a performance service. If the DJ is an individual artist performing in a folk or classical art form and the consideration is below the exemption limit for such performances, an exemption may apply, but club and wedding DJ sets are generally not of that kind.

Advances and cancellations

Bookings for the wedding season are taken months ahead with an advance. For services, GST falls due when the advance is received, so issue a receipt voucher with tax. If the client cancels and you keep part of the advance as a cancellation charge, that retained amount is consideration for agreeing to keep the date free and remains taxable at 18%, while the refunded portion needs a refund voucher.

Venues and the place of supply

Equipment hire to an unregistered client is taxed by the general place-of-supply rule, usually the client's address. Where the client is a registered events company, the place of supply is its registered location. Taking your equipment to a venue in another state does not by itself change where the rental is taxed, but sending the gear across a state border should be documented with a delivery challan and an e-way bill where the value crosses Rs 50,000.

Damage deductions

A refundable deposit is not consideration while held. If part of it is retained for damaged equipment, that part becomes a taxable charge and needs an invoice. Keep photos of damage and the equipment checklist signed at the venue.

Common billing mistakes

Issuing a booking slip for the advance with no GST, then billing the full amount only after the event.
Retaining cancellation amounts without raising an invoice, as if they were outside GST.
Listing only 'DJ package Rs 40,000' with no equipment list, leaving no basis for damage claims.
Moving speakers and lights to an out-of-state venue without a delivery challan or e-way bill.

DJ and sound system rental GST invoice: FAQ

What is the GST rate on DJ and sound system hire?

18%. Rental of audio equipment under SAC 997321 follows the rate on loudspeakers and amplifiers, which is 18%.

Is the DJ's fee taxed separately?

When the DJ is part of your hire package, the whole package is one supply at 18%. Show the DJ as a line for clarity.

Do I charge GST on overtime?

Yes. Overtime is additional consideration for the same hire and is taxed at 18%.

Is GST payable on the security deposit?

No, while it is refundable and held as security. Only amounts retained for damage or dues are taxable.

How do I bill an event company that sub-hires my equipment?

Raise a tax invoice to the event company, not to its client, with its GSTIN and your equipment list. The event company then bills the end client for the whole event and claims credit for the GST you charged.

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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