Construction and property
A false ceiling contractor's GST invoice should list the ceiling type (gypsum board, POP, grid tiles, metal or wooden), measured area, drop height, framing system, cut-outs for lights and AC grilles, and any coves or profiles. Installing a ceiling with materials is a works contract under building finishing services, taxed at 18%. If boards and channels are sold separately, gypsum boards fall under HSN 6809 at 18%, and steel or aluminium framing under 7308 or 7610 at 18%.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Gypsum board false ceiling 12.5 mm on GI framing, jointed and primed (composite) | 995478 | 140 SQM | 980.00 | 1,37,200.00 | 18% |
| Cove profile with 150 mm drop for indirect lighting | 995478 | 60 RMT | 420.00 | 25,200.00 | 18% |
| Gypsum plasterboard 1800x1200x12.5 mm (sold separately) | 6809 | 20 NOS | 520.00 | 10,400.00 | 18% |
| Aluminium T-grid system for 600x600 mm tiles | 7610 | 80 SQM | 180.00 | 14,400.00 | 18% |
| Light and diffuser cut-outs | 995478 | 36 NOS | 150.00 | 5,400.00 | 18% |
| Taxable value | ₹1,92,600.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹34,668.00 | ||||
| Invoice total | ₹2,27,268.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: SAC Codes for Construction Services Under GST (Heading 9954) · What Is an HSN Code and Why Does Every GST Invoice Need One? · Composition Scheme Under GST: Is It Right for Your Business?
The SAC annexure has no line named 'false ceiling', so most contractors use 995478, other building completion and finishing services not elsewhere classified, or 995472 for POP plastering work. Whichever you choose, apply it consistently. With materials the ceiling becomes part of the building, so the contract is a works contract under section 2(119) and taxed at 18% on the gross value, including boards, channels, screws, jointing compound and labour.
Schedule II of Notification 9/2025 lists articles of plaster or compositions based on plaster, including gypsum boards, under 6809 at 18%. Steel structures and parts of structures under 7308 and aluminium structures under 7610 are also at 18%. Panels of vegetable fibre bonded with mineral binders under 6808 are similarly at 18%. Plaster of Paris itself, under 2520, is in Schedule I at 5%, which matters only if you sell POP powder separately.
An office tenant fitting out leased premises often asks for a ceiling invoice to claim credit. Section 17(5)(c) and (d) block credit for works contracts and goods used for construction of immovable property, including renovation capitalised to the building. Some taxpayers argue that removable grid ceilings are not immovable property; that is a matter for the client's own adviser, but your invoice should describe the system clearly so they can take a view.
A false ceiling installer doing residential jobs may stay under the ₹20 lakh services threshold. Once over, or once working with builders who insist on registered vendors, register and issue tax invoices. Unregistered installers must not show GST on their bills, and composition under section 10(2A) is available up to ₹50 lakh at 6% without credit.
False ceilings sit between the slab and the occupied room, so the electrician, the HVAC contractor and the fire-sprinkler contractor all cut into your work. When another trade asks you to open and re-close panels after handover, that is a fresh supply of service you can bill at 18% to whoever placed the order. Agree in writing who pays, quote the instruction on the invoice and avoid adding such rework silently to the main contract, where the client will refuse it as part of the original price.
Most contractors use 995478, other building completion and finishing services, or 995472 for POP plastering. Both attract 18% when supplied as a works contract.
Gypsum boards and other articles of plaster under HSN 6809 attract 18% GST under Schedule II of Notification 9/2025.
No. Plaster of Paris and gypsum under 2520 are in Schedule I at 5%. The finished POP ceiling installed on site is still a works contract at 18%.
Credit on works contracts and goods for constructing immovable property is blocked, including fit-out capitalised to the building. Removable grid ceilings may be argued differently, so the client should take advice.
Show plan area plus vertical bulkhead area separately, with coves in running metres. This makes the total clear and avoids disputes.
Sources: CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · ICAI IDTC — Notification 9/2025-Integrated Tax (Rate) as corrected 18 Sep 2025 · CBIC — Scheme of Classification of Services (SAC annexure)
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