Manufacturing

GST invoice format for a fastener manufacturer (bolts, nuts, screws)

A fastener manufacturer's GST invoice should describe each item by type, size, thread, property class, finish and standard, with quantity in pieces or kilograms. Screws, bolts, nuts, rivets and washers of iron or steel under HSN 7318 and nails and staples under 7317 are taxed at 18% from 22 September 2025. Invoices should also show heat or lot numbers and test certificates for high-tensile fasteners, and box or bag counts for receiving.

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Sample fastener manufacturer invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Hex bolt M12 x 50, class 8.8, zinc plated, IS 1364	7318	5000 NOS	9.80	49,000.00	18%
Hex nut M12, class 8, zinc plated	7318	5000 NOS	2.40	12,000.00	18%
Plain washer M12, zinc plated	7318	10000 NOS	0.65	6,500.00	18%
Self-drilling roofing screw 5.5 x 25 mm with EPDM washer	7318	20000 NOS	1.60	32,000.00	18%
Wire nails 3 inch, bright	7317	500 KGS	82.00	41,000.00	18%
Taxable value				₹1,40,500.00
GST (CGST + SGST, or IGST if inter-state)				₹25,290.00
Invoice total				₹1,65,790.00

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

Extra fields a fastener manufacturer invoice needs

Size and thread: State diameter, length and thread pitch, such as M12 x 50 mm coarse. These define the fastener, and a wrong pitch makes the whole lot unusable for the buyer.
Property class or grade: Record property class such as 8.8 or 10.9 for bolts and 8 or 10 for nuts. High-tensile fasteners are purchased and tested by class, and the class marking on the head must match the invoice.
Standard: Mention the IS, DIN or ISO standard. Buyers order to standards, and two bolts of the same size can differ in head dimensions under different standards.
Finish: Record zinc plating, hot-dip galvanising, black oxide or plain finish. Finish affects price and corrosion resistance, and plating is often done by a job worker.
Heat and lot number: Lot and heat numbers link fasteners to the wire rod used and to test certificates, which matters in structural, automotive and railway supplies.
Count or weight basis: Fasteners are sold by count or by weight. State which basis applies to each line, and show both count and weight where the buyer counts by weight on receipt.

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 fastener manufacturer

Fasteners in the 18% schedule

Notification 9/2025-Central Tax (Rate) lists screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins and washers, including spring washers, of iron or steel under 7318 in the 18% schedule, and nails, tacks, drawing pins, corrugated nails and staples of iron or steel under 7317 at 18% as well. Animal shoe nails are separately listed at 5%. Staples of heading 8305, used in office staplers, are a different heading. Fasteners of copper, aluminium or other base metals fall under their own chapters and should be checked separately.

Count versus weight billing

Small screws and washers are often sold by weight, while large bolts are sold by count. Mixed invoices are common. Use the unit code that matches how the price is set, such as NOS or KGS, and keep it consistent in your item master so the e-way bill, e-invoice and GSTR-1 HSN summary show the same unit for the same product.

Plating and heat treatment as job work

Fastener makers send parts for heat treatment, plating or galvanising to specialist units. These go on delivery challans under section 143, must come back within one year, and need an e-way bill for inter-state movement regardless of value. The job worker bills only the processing charge. Report the challans in ITC-04 as your turnover band requires.

Wire rod purchases and price variation

Fastener prices follow steel wire rod prices. When a long-term contract allows price revision for parts already supplied, issue a supplementary invoice or debit note for increases and a credit note for reductions, referring to the original invoices, rather than adjusting the next invoice's rate.

Scrap and turnings

Cold forging and machining produce trimmings, rejects and turnings. Sell them on separate tax invoices with the scrap heading, and remember that income-tax TCS provisions on sale of scrap may apply separately from GST.

Common billing mistakes

Billing animal shoe nails at 18% although they are named at 5% in the notification.
Mixing count and weight units for the same product across invoices, so quantities never reconcile with the e-way bill or GSTR-1.
Leaving property class and standard off invoices for high-tensile bolts, which leads to rejections on receipt.
Sending fasteners for plating or heat treatment without delivery challans.
Absorbing wire rod price changes in the next invoice's rate instead of issuing debit or credit notes.

Fastener manufacturer GST invoice: FAQ

What is the GST rate on bolts and nuts from 22 September 2025?

Bolts, nuts, screws, rivets and washers of iron or steel under heading 7318 are in the 18% schedule of Notification 9/2025-Central Tax (Rate).

Are wire nails taxed at 18%?

Yes. Nails, tacks, staples and similar articles of iron or steel under heading 7317 are in the 18% schedule. Only animal shoe nails are named at 5%.

Should I bill fasteners by count or by weight?

Either is acceptable. Use the basis on which the price is agreed, state the unit code on each line, and keep it the same on the e-way bill and in GSTR-1.

Do I need to show property class on the invoice?

GST law does not require it, but buyers of high-tensile fasteners need it to match the head marking and test certificate. Leaving it out is a frequent reason for rejection.

How should plating sent to a job worker be documented?

Send the fasteners on a delivery challan, track their return within one year, and report the challans in ITC-04. The plater invoices you only for the plating charge.

Do I need an e-invoice for fastener supplies to OEMs?

If your aggregate turnover in any year since 2017-18 has exceeded ₹5 crore, every B2B invoice must carry an IRN and QR code from the Invoice Registration Portal. OEM buyers usually refuse invoices without it.

Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services

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