An electrical shop bill is long and technical, and nearly every line is at 18%. Insulated wires and cables of 8544, switches, sockets and MCBs of 8536, LED lamps of 8539, ceiling fans of 8414 and light fittings of 9405 all fall in the 18% schedule. Beyond the standard fields, the invoice should show specifications such as cross-section in sq mm, coil length, current rating, wattage and ISI marking, plus the electrician's or contractor's details for site orders.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a electrical shop invoice needs
Specification and rating
Wire cross-section in sq mm, MCB current rating, fan sweep and lamp wattage determine both price and safety. Printing these on every line confirms the right item was supplied for the load it will carry.
Coil length or metres
House wire is sold in 90 m coils or cut to length. Showing metres or coils with the unit used keeps stock and HSN-wise quantity correct, since cables are bought and sold in different units.
ISI mark and brand
Wires, switches and MCBs are covered by BIS quality control orders requiring ISI marking. Recording brand and ISI status on the bill shows that certified products were sold.
Electrician or contractor code
Electricians influence most purchases and brands run loyalty schemes for them. Their code on the bill records the reference without changing the customer's price. Keep it as reference only.
Site and project name
Contractors buy for specific buildings. The site or project name and delivery address on the invoice help them allocate costs and support e-way bills for bulk deliveries.
Warranty period
Fans, MCBs and LED products carry warranties of one to several years. Stating the period on the bill helps when a product fails and the customer returns for replacement.
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)
Notification 9/2025-Central Tax (Rate) keeps insulated wire and cable (8544), electrical apparatus for switching or protecting circuits such as switches, sockets and MCBs (8536 and 8535), electrical filament and discharge lamps (8539), fans of 8414, luminaires and lighting fittings (9405) and electrical boards and panels (8537) in the 18% schedule. The September 2025 rationalisation did not lower these. A few lighting items have a 5% entry, such as hurricane lanterns and kerosene lamps under 9405, but these are rarely stocked in an electrical shop. For practical purposes the shop's range is single-rate, which makes specifications and units, not rates, the main thing to get right on the invoice.
Selling to electricians and contractors
Electrical contractors and builders buy in bulk and need tax invoices with their GSTIN to claim input tax credit, subject to the blocked credit rules for works contracts and construction of immovable property in section 17(5). The shop should keep separate invoice series for counter sales and B2B sales, verify contractor GSTINs before giving credit, and quote the site name on the invoice. Brand loyalty points earned by electricians are a matter between the brand and the electrician; the customer's invoice should show only the discounts actually given to the customer.
Units of measure for cables
Cables are bought from distributors in coils or drums and sold either as whole coils or cut by the metre. The invoice must state which unit it uses, such as ROL for coils or MTR for metres, and use it consistently, because GSTR-1's HSN summary reports quantity with the unit. Cutting a coil into lengths and selling in metres while recording the purchase in coils makes stock records drift. Many shops set up separate item codes for full coils and cut lengths to keep both accurate. Train staff to choose the right code.
Quality control orders and BIS marking
Several electrical products, including PVC insulated cables, switches, MCBs and LED lamps, are covered by quality control orders that make BIS certification and the ISI or standard mark compulsory. Selling uncertified products can lead to penalties under the BIS Act regardless of GST compliance. The invoice is not required to carry the BIS licence number, but recording the brand and ISI status on the bill and keeping purchase records from authorised distributors protects the shop if a product is questioned after an electrical fault. Avoid suppliers who cannot show certification.
Common billing mistakes
✕Recording cable purchases in coils and sales in metres under one item code, so stock and HSN-wise quantities never reconcile.
✕Deducting electrician loyalty points from the customer's bill when the brand, not the shop, pays those points to the electrician.
✕Selling unbranded wires and switches without ISI marking, which can attract BIS penalties after a fault even if GST is correct.
✕Giving a large contractor order a counter bill without the contractor's GSTIN and site name, blocking the buyer's credit. for the site.
Electrical shop GST invoice: FAQ
What is the GST rate on electrical items?
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Wires and cables, switches, sockets, MCBs, LED bulbs, ceiling fans and light fittings are all taxed at 18%. The rates were not reduced in September 2025. A few traditional lamps such as kerosene lanterns have a 5% entry, but these are uncommon in electrical shops.
Which HSN code applies to house wire?
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Insulated copper wire and cable falls under heading 8544. Use the unit you actually sell in, such as coils or metres, and print at least four digits of the HSN on B2B invoices. Show the cross-section and coil length on the description line.
Can an electrician claim GST credit on goods bought from my shop?
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A registered electrician or contractor can claim input tax credit on goods used in a taxable business, subject to restrictions in section 17(5), such as goods used for constructing immovable property on their own account. Your job is to issue a correct tax invoice with their GSTIN.
Do electrical goods need ISI marks?
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Many do. Quality control orders make BIS certification compulsory for products such as PVC cables, switches, MCBs and LED lamps. Sell only certified products, keep purchase records from authorised distributors, and record the brand on each invoice line for traceability.