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GST invoice format for a dry cleaner

A dry cleaner's invoice doubles as the garment receipt, so it must describe each item clearly enough to identify it at collection. Bill dry cleaning under SAC 999712 at 18%. Beyond the standard fields, list every garment with fabric and colour, the process chosen such as dry clean, steam press, roll press for sarees or polish, any embellishment or lining risk noted, the promised delivery date, and the liability terms the customer accepts. Advance payments taken at booking should also be shown and adjusted.

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Sample dry cleaner invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Dry cleaning, men's two-piece wool suit	999712	1 SET	450.00	450.00	18%
Dry cleaning and roll press, silk saree	999712	2 PCS	300.00	600.00	18%
Dry cleaning, ladies woollen coat	999712	1 PCS	380.00	380.00	18%
Steam pressing, cotton kurta pyjama	999714	3 SET	40.00	120.00	18%
Fabric dyeing, cotton dupatta	999715	1 PCS	150.00	150.00	18%
Taxable value				₹1,700.00
GST (CGST + SGST, or IGST if inter-state)				₹306.00
Invoice total				₹2,006.00

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

Extra fields a dry cleaner invoice needs

Garment description with colour and fabric: A navy wool blazer and a navy polyester blazer can look alike on a rail. Writing fabric, colour and brand on the bill makes identification at the counter certain and protects the shop against mix-up claims.
Process per garment: Dry cleaning, steam pressing, saree roll press, starch and leather polish are separate processes at different prices. Showing the process line by line explains the total and gives the workshop clear instructions.
Embellishment and damage-risk notes: Sequins, zari, beads, linings and old stains can react to solvents. Recording them on the bill, with the customer's acceptance, settles most later complaints about loose work or colour change.
Declared value for high-end items: Bridal lehengas, silk sarees and designer suits are sometimes accepted only with a declared value. Noting it on the invoice records the basis for any compensation the shop has agreed to offer.
Advance received and balance due: Customers often pay part at drop-off. Show the advance, the receipt reference and the balance so the final invoice at delivery reconciles with the cash collected earlier.
Collection deadline and storage terms: Garments left uncollected occupy space. Printing the date after which storage charges or disposal terms apply gives the shop a basis to recover costs fairly.

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 dry cleaner

Dry cleaning stays at 18%

SAC 999712 covers dry-cleaning services, including fur product cleaning, inside the washing, cleaning and dyeing group. The September 2025 amendment to the services rate notification kept this group at 9% CGST plus 9% SGST, so dry cleaning is billed at 18%. Dyeing under 999715 and pressing under 999714 are in the same group and carry the same rate, which simplifies a counter that offers all three.

Advance payments on services

For services, GST becomes payable when the payment is received if that happens before the invoice. A dry cleaner that collects full or part payment at drop-off should issue a receipt voucher showing the tax on the advance, then raise the tax invoice at delivery and adjust it. Shops that simply bill on delivery and collect then avoid the extra paperwork.

Compensation for damaged garments

If the shop pays a customer for a garment ruined during cleaning, that payment is not a supply by the customer and does not change the original invoice, unless the shop waives part of its charge. If the cleaning fee is reduced or refunded, issue a credit note against the original invoice so that the tax paid on it is reduced accordingly.

Collection centres and franchise outlets

Many dry cleaners run collection-only outlets that send garments to a central plant. If the plant is in another state or run by a different GSTIN, the plant bills the outlet for processing and the outlet bills the customer. Each leg needs its own invoice, and movement of customer garments between them goes under a delivery challan rather than a sale invoice.

Common billing mistakes

Writing only 'suit, 2 nos' on the bill, which makes it impossible to prove which garments were handed in when a customer disputes the return.
Collecting the full charge at drop-off but raising the tax invoice only at delivery, without any receipt voucher for the advance.
Refunding part of the fee after a damage complaint without issuing a credit note, so the original invoice still overstates the taxable value.
Billing a saree polish, a dyeing job and a pressing on one undescribed line, so neither the workshop nor the customer can tell which process each garment received or what it cost.
Sending garments from a collection outlet to the plant with no delivery challan, leaving no record of what moved between premises.

Dry cleaner GST invoice: FAQ

What is the SAC code for dry cleaning?

999712, dry-cleaning services including fur product cleaning. It is taxed at 18% GST.

Is saree roll press taxed differently from dry cleaning?

No. Roll pressing is a pressing service under 999714 in the same group and also attracts 18%. Many shops bill it together with dry cleaning on one line per saree.

Do I charge GST on a declared-value surcharge?

If you charge extra for handling a high-value garment, that charge is part of the consideration for the cleaning service and is taxed at 18% with it.

What should the bill say about damage liability?

Print the shop's liability limit, for example a multiple of the cleaning charge, and any exclusions for embellishments or old stains. Ask the customer to accept it at drop-off. The terms are commercial, not a GST requirement, but they belong on the same document.

Can a dry cleaner issue a bill of supply?

Only if it has opted for the composition scheme for services. A regular registered dry cleaner must issue a tax invoice showing 18% GST.

Sources: CBIC — Notification 15/2025-Central Tax (Rate), services rates · CBIC tax information portal (notifications and SAC scheme) · GST Council — rate rationalisation press release, 56th meeting

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