Shops and retail

GST invoice format for a consumer electronics and home appliance shop

A consumer electronics bill covers high-value durables that need a serial number, a delivery address and often installation. Since 22 September 2025, air conditioners, television sets and monitors moved from 28% to 18%, joining refrigerators, washing machines and kitchen appliances in the 18% slab. The invoice should show model and serial number for each unit, delivery and installation terms, any exchange of an old appliance, and finance details where the sale is on EMI.

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Sample electronics shop invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
LED television 55-inch 4K, serial TVxxxx01	8528	1 PCS	42,990.00	42,990.00	18%
Split air conditioner 1.5 ton 3-star (indoor + outdoor)	8415	1 SET	36,490.00	36,490.00	18%
Double-door refrigerator 340 litre	8418	1 PCS	32,990.00	32,990.00	18%
Front-load washing machine 7 kg	8450	1 PCS	28,990.00	28,990.00	18%
Electric storage water heater 15 litre	8516	1 PCS	8,490.00	8,490.00	18%
Mixer grinder 750 W	8509	1 PCS	3,990.00	3,990.00	18%
Taxable value				₹1,53,940.00
GST (CGST + SGST, or IGST if inter-state)				₹27,709.20
Invoice total				₹1,81,649.20

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

Extra fields a electronics shop invoice needs

Model and serial number: Manufacturers register warranty against the serial number on the invoice. Printing model and serial for each unit, including indoor and outdoor units of a split AC, makes warranty registration and service visits smooth.
Delivery and installation address: Large appliances are delivered and installed at the customer's home. The delivery address on the bill supports place of supply when it differs from the billing address and helps the installer locate the order.
Installation charges or inclusion: Some brands include standard installation, others charge for copper piping, stands or extra wiring. Stating what is included avoids disputes and shows whether extra charges were billed with the appliance or separately.
Energy rating and capacity: Star rating, tonnage for ACs, litres for refrigerators and kilograms for washing machines are part of the product description customers compare. Including them prevents claims that a different variant was delivered.
Old appliance exchange: When an old appliance is taken back, record its type and value given. Show it as an adjustment against the amount payable after the tax total so that GST stays on the full price of the new appliance.
Finance or EMI reference: Consumer durable loans are common. The financier's name and loan or delivery order number on the bill tie the invoice to the finance company's payout and support any subvention discount shown.

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 electronics shop

ACs and TVs moved from 28% to 18%

The 56th GST Council recommended moving air-conditioning machines, dishwashing machines, television sets, monitors and projectors from 28% to 18%, and Notification 9/2025-Central Tax (Rate) gave effect to this from 22 September 2025. Air conditioners appear under heading 8415, refrigerators under 8418, washing machines under 8450, water heaters under 8516 and television sets under 8528, all in the 18% schedule. Any invoice still showing 28% on an AC or a large television after that date over-charges tax, and the customer can claim a refund through a credit note. Update item masters and price tags together so that the tax-inclusive price falls accordingly.

Installation billed with the appliance

When an AC is sold with installation for one price, the supply is a composite supply whose principal supply is the AC, so the whole price is taxed at the appliance rate. Extra items such as additional copper pipe, a wall stand or a stabiliser are separate goods with their own HSN and should be listed as separate lines. If installation is done by an independent technician who bills the customer directly, it is the technician's supply and should not appear on your invoice at all. Write the installation terms on the bill so the customer knows who to contact.

Exchange offers on old appliances

Exchange schemes for old refrigerators, washing machines and televisions are routine in this trade. Rule 27 of the CGST Rules values a supply made partly against non-money consideration at its price without the exchange. The bill must therefore charge GST on the full price of the new appliance and show the exchange value as a deduction from the amount payable. Keep a record of the old appliance received so that its later sale to a scrap dealer or refurbisher can be accounted for separately, with its own invoice and tax where applicable.

Price drops, protection schemes and credit notes

Brands often announce price drops after a dealer has bought stock, and compensate through credit notes. A financial credit note from a brand to a dealer does not change the dealer's sales invoices to customers. When the shop itself refunds part of the price to a customer after sale, for example for a price-protection promise, it must issue a credit note under section 34 against the original invoice and reduce output tax only if the conditions of that section are met, including that the customer has not passed on any credit. Reference the original invoice number on every credit note.

Common billing mistakes

Continuing to bill air conditioners and large televisions at the old 28% rate even after the 22 September 2025 cut to 18% took effect.
Printing only the indoor unit serial for a split AC, so the outdoor unit cannot be registered for compressor warranty.
Adding stands, stabilisers and extra copper pipe into the appliance line instead of listing them as separate goods with their own HSN.
Deducting the old appliance's exchange value before computing GST, which under-reports the tax payable on the full price of the new appliance.

Electronics shop GST invoice: FAQ

What is the GST rate on air conditioners and TVs now?

From 22 September 2025 air conditioners (8415) and television sets (8528) are taxed at 18%, down from 28%. Refrigerators, washing machines, water heaters, mixer grinders and most other home appliances were already at 18% and remain there. Check your item master and price tags after the change.

Is installation charge taxable separately on an AC bill?

Standard installation sold together with the AC for one price forms a composite supply taxed at the AC rate. Extra material such as copper pipe or a stand should be billed as separate goods. If the installation is billed separately as a service, it carries its own SAC and rate on its own line.

Do I need an e-way bill to deliver a TV or fridge to a customer?

An e-way bill is required when the consignment value exceeds the applicable threshold, which is fifty thousand rupees for inter-state movement and set by each state for intra-state movement. A single large appliance or a combination delivered together can cross this. Generate it before the vehicle leaves the shop or warehouse.

How should an electronics shop bill a business customer?

Capture the buyer's GSTIN, legal name and place of supply, and print the HSN on each line. If your turnover exceeds five crore rupees, generate an e-invoice with an IRN. The business can then claim input tax credit, subject to the blocked credit rules that apply to items used for personal consumption.

Sources: CBIC — Notification 9/2025-Central Tax (Rate), goods rate schedules · Commercial Taxes Directorate, West Bengal — 56th GST Council rate synopsis · CBIC — CGST Act and Rules (sections 15, 31, 34; Rules 27 and 46)

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