GST invoice format for an electrical panel manufacturer
An electrical panel builder's GST invoice should describe each panel by type, rating and configuration, and classify it under HSN 8537, boards and panels equipped with two or more switching apparatus, taxed at 18% from 22 September 2025. Loose switchgear goes under 8536, wires and cables under 8544, and transformers under 8504, all at 18%. The bill should carry the panel's tag or drawing number, incomer and outgoing ratings, IP rating, test report reference and project or site name.
Download this format free
Pre-filled with electrical panel manufacturer sample items and fields. No sign-up.
LT main distribution panel, 800 A ACB incomer, 12 MCCB outgoing, IP54
8537
1 NOS
6,85,000.00
6,85,000.00
18%
Motor control centre with 8 DOL and 4 star-delta starters
8537
1 NOS
4,20,000.00
4,20,000.00
18%
APFC panel 200 kVAr with automatic controller
8537
1 NOS
2,65,000.00
2,65,000.00
18%
Spare MCCB 250 A, 4-pole (loose supply)
8536
4 NOS
18,500.00
74,000.00
18%
Power cable 3.5C x 240 sq mm aluminium armoured
8544
150 MTR
1,180.00
1,77,000.00
18%
Taxable value
₹16,21,000.00
GST (CGST + SGST, or IGST if inter-state)
₹2,91,780.00
Invoice total
₹19,12,780.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a electrical panel manufacturer invoice needs
Panel tag and drawing number
Panels are built to a single-line diagram and general arrangement drawing. The tag number links the invoice to the approved drawing and the site's electrical schedule.
Incomer and outgoing ratings
Show the main incomer rating and number of outgoing feeders, such as 800 A ACB incomer with 12 MCCB outgoings. It is the main technical description of what is being sold.
Enclosure and IP rating
Note sheet thickness, indoor or outdoor construction and IP rating. Buyers and consultants check these against the specification.
Make of major components
List the brand of breakers, contactors and meters if the buyer specified approved makes. Substitution disputes arise when this is missing.
Routine test report reference
Each panel goes through routine tests. Quoting the test report number supports the buyer's acceptance and later warranty claims.
Project or site name
Panel builders work on projects with many panels. A site or project reference helps the buyer allocate invoices to the right cost centre.
Warranty and spares list
Panels are usually covered by a warranty period from commissioning. Stating the warranty term and listing any commissioning spares supplied with the panel prevents later arguments about what was included and what must be bought separately.
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)
GST rules that matter for a electrical panel manufacturer
Panels, switchgear and parts
Heading 8537 covers boards, panels, consoles, desks and cabinets equipped with two or more apparatus of heading 8535 or 8536 for electric control or distribution. Loose switching and protective devices, such as MCBs, MCCBs, relays and contactors, go under 8536, and parts of panels such as bus bar chambers and empty enclosures under 8538. Notification 9/2025-Central Tax (Rate) keeps all three in the 18% schedule, but each line must still carry its own heading because the buyer's fixed asset and GSTR-1 records rely on it.
Supply-only versus supply, installation and commissioning
Many panel orders include installation, cabling and commissioning at site. Where the panel is supplied and the installation is a separate contract, bill the panel as goods and the installation as a service. Where the contract is a single works contract for an electrical installation that becomes part of a building, the whole contract may be a works contract service with different input tax credit consequences for the client. Agree the structure before raising the first invoice.
Milestone billing and advances
Large panel projects are billed in milestones, such as advance on order, payment on dispatch and retention after commissioning. For a supply of goods, GST is due when the invoice is issued or goods are removed, not when the advance is received. For installation services, advances do attract GST, so issue receipt vouchers. Retention money withheld by the client does not reduce the taxable value of the invoice.
E-way bills for panels
Panels are high-value consignments and need an e-way bill before dispatch. Over-dimensional panels moving on special trailers have a shorter validity distance per day, so generate the e-way bill close to the time of movement and keep the invoice and test report with the vehicle.
Inspection and rejection
Third-party or client inspections at the factory sometimes require modifications before dispatch. If the panel has already been invoiced and the price changes, issue a debit or credit note rather than cancelling and reissuing an invoice after the reporting period.
Common billing mistakes
✕Classifying empty enclosures and bus bar chambers under 8537 instead of parts under 8538.
✕Bundling installation labour into the panel price, making the goods and service values impossible to separate.
✕Reducing taxable value by the retention amount withheld by the client.
✕Dispatching panels without updating the e-way bill when the vehicle changes en route.
✕Not listing the approved makes of major components, leading to disputes over substitutions.
Electrical panel manufacturer GST invoice: FAQ
What HSN code applies to an electrical control panel?
+
A control or distribution panel fitted with two or more switching apparatus is classified under heading 8537 and taxed at 18% from 22 September 2025.
What is the GST rate on MCBs and MCCBs?
+
Electrical apparatus for switching or protecting circuits under heading 8536, including MCBs and MCCBs, is in the 18% schedule.
Is panel installation taxed differently?
+
Installation and commissioning is a service. It is billed with a service code. If the whole job is an indivisible works contract for immovable property, the contract as a whole may be treated as a works contract service.
Does retention money reduce GST on the invoice?
+
No. GST is charged on the full transaction value of the supply. Retention is a payment term, not a discount, so it does not reduce the taxable value.
Do government panel orders attract TDS under GST?
+
Government departments and notified bodies deduct GST TDS when the contract value exceeds the notified threshold. The credit appears in your electronic cash ledger after the deductor files its return.