Construction and property

GST invoice format for an electrical contractor

An electrical contractor's GST invoice should show the electrical contractor licence number, the project and point-wise or measured quantities, and whether the job is a composite wiring contract under SAC 995461 or a supply of cables, switchgear and fittings as goods. Composite wiring with materials is taxed as a works contract at 18%; items sold separately carry their own HSN, such as 8544 for cables, 8536 for MCBs and 8537 for distribution boards, all at 18% after the September 2025 changes.

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Sample electrical contractor invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Concealed wiring of light points with 1.5 sq mm FR copper wire in PVC conduit (composite)	995461	48 NOS	950.00	45,600.00	18%
FR-LSH copper cable 4 sq mm, single core, 90 m coil	8544	6 NOS	6,800.00	40,800.00	18%
MCB 32 A, double pole, C-curve	8536	12 NOS	520.00	6,240.00	18%
Distribution board 12-way TPN, double door	8537	2 NOS	7,400.00	14,800.00	18%
LED batten 20 W	9405	30 NOS	380.00	11,400.00	18%
Taxable value				₹1,18,840.00
GST (CGST + SGST, or IGST if inter-state)				₹21,391.20
Invoice total				₹1,40,231.20

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

Extra fields a electrical contractor invoice needs

Electrical contractor licence number: State electricity inspectorates license contractors by class. Printing the licence number and class on the invoice reassures builders and housing societies, and many tenders insist on it before releasing payment for internal wiring or HT work.
Point-wise schedule: Domestic and commercial wiring is priced per light point, power point or AC point. A schedule listing points by type and floor lets the client's engineer count them on site and approve the bill quickly.
Cable size, core and make: Cables are billed per metre, and price depends on size, number of cores and brand. Printing '4 sq mm, 3-core, FR-LSH' with the make prevents substitution complaints and supports the HSN 8544 classification.
Test report or inspection reference: Before energisation the installation is tested for insulation resistance and earthing. Quoting the test report or the inspector's approval number on the final invoice links payment to a safe, approved installation.
Connected load and supply type: Clients often apply for a new electricity connection using your completion papers. Mentioning connected load in kW and whether the supply is single-phase or three-phase helps them and documents the scope you executed.
Earthing and lightning protection details: Earth pits and lightning arresters are separate line items with their own specifications. Listing pit type and depth makes it clear these were part of your scope and not left for another vendor.

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 electrical contractor

Wiring contract or sale of electrical goods

When you lay conduits, pull wires and fix switchboards in a building, the job is a works contract under SAC 995461 (electrical installation services including wiring, fire alarm and burglar alarm installation) and the whole value is taxed at 18%. If a client only buys cables and MCBs over the counter from your store, that is a sale of goods under their HSN. Keep the two activities on separate invoices or at least separate lines, because a builder may claim credit on goods differently from a works contract.

Rates on common electrical goods after 22 September 2025

Under Notification 9/2025-Central Tax (Rate), insulated wire and cable (8544), switching and protecting apparatus such as switches, MCBs and RCCBs (8536), distribution boards and panels (8537), LED lamps (8539) and luminaires (9405) all sit in Schedule II at 18%. Solar power devices are an exception at 5%, so a contractor who also installs rooftop solar must not apply the solar rate to ordinary wiring material on the same project.

Contracts with Government departments and PSUs

Electrical work for municipal buildings, hospitals and schools is often awarded through tenders. For contracts above ₹2.5 lakh, the department deducts 2% GST TDS under section 51 and files GSTR-7. Ensure your GSTIN and invoice numbers on the bill exactly match what you report in GSTR-1, otherwise the TDS credit shows a mismatch that takes months to resolve.

E-way bill for cable drums sent to site

Cable drums and panels are high-value and move between your store and sites frequently. An e-way bill is needed when the consignment value exceeds ₹50,000, even when you are moving your own stock to your own site under a delivery challan. Generate Part A with the site address and update Part B with the vehicle number before dispatch.

Composition and the 'supplier of services' limit

A small electrical contractor who mainly does wiring cannot use the 1% composition rate meant for traders and manufacturers, because wiring is a service. If turnover is within ₹50 lakh, the composition scheme for service providers at 6% under section 10(2A) is available. A contractor who also runs a shop selling electrical goods must apply the scheme to the whole turnover under the same PAN.

Common billing mistakes

Writing a generic 'electrical material' line without HSN, size or make, so the client cannot match it to the approved BOQ.
Applying the 5% solar rate to ordinary cables and switchgear used on a rooftop solar project.
Raising a single 'labour' invoice for a job where cables and DBs were also supplied, under-reporting the works contract value.
Moving cable drums to site with a handwritten challan and no e-way bill when the value exceeds ₹50,000.
Omitting the licence number and test report on the final bill, delaying the society's or builder's payment.

Electrical contractor GST invoice: FAQ

What SAC code should an electrical contractor use?

Use 995461 for electrical installation services, which includes wiring and fitting, fire alarm installation and burglar alarm installation. Repairs and alterations of such installations fall under 995469.

What is the GST rate on electrical wiring work?

A composite wiring contract with materials is a works contract taxed at 18%. Pure labour for a single independent house can be exempt, but most commercial and apartment work is taxable at 18%.

What is the HSN code for electrical cables?

Insulated wire and cable falls under HSN 8544 and attracts 18% GST. Switches, MCBs and sockets fall under 8536, and distribution boards under 8537.

Can a builder claim credit on my wiring invoice?

Credit on works contract services for construction of immovable property is blocked under section 17(5)(c), except where the input is used for further supply of works contract service. A builder executing a works contract for a client may therefore claim it.

Should the electrical licence number be printed on GST invoices?

GST law does not require it, but tenders, housing societies and electricity distribution companies often ask for it. Printing it alongside your GSTIN avoids repeated requests for documents.

Sources: CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · ICAI IDTC — Notification 9/2025-Integrated Tax (Rate) as corrected 18 Sep 2025 · PIB — Recommendations of the 56th GST Council (rate synopsis) · CBIC — Scheme of Classification of Services (SAC annexure)

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