Construction and property

GST invoice format for a tiling and flooring contractor

A tiling or flooring contractor's invoice should show measured area per room, tile size and type, the laying method (adhesive or mortar), skirting and wastage, and who supplied the tiles. Floor and wall tiling services fall under SAC 995474 and are taxed at 18% as a works contract when you supply material. Ceramic and vitrified tiles under HSN 6907 are 18%; marble and granite slabs are 18%, while rough marble and granite blocks are 5%, a distinction that matters only if you trade blocks.

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Sample flooring and tiling contractor invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Laying 600x600 mm vitrified tiles with adhesive, incl. tiles and grout (composite)	995474	185 SQM	1,450.00	2,68,250.00	18%
Laying owner-supplied wall tiles in bathrooms, labour and adhesive	995474	96 SQM	380.00	36,480.00	18%
Glazed vitrified floor tiles 600x600 mm (sold separately)	6907	40 SQM	620.00	24,800.00	18%
Granite slab 18 mm for kitchen platform, polished	6802	6 SQM	2,400.00	14,400.00	18%
Epoxy grouting of joints	995474	185 SQM	120.00	22,200.00	18%
Taxable value				₹3,66,130.00
GST (CGST + SGST, or IGST if inter-state)				₹65,903.40
Invoice total				₹4,32,033.40

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

Extra fields a flooring and tiling contractor invoice needs

Tile size, type and finish: 600 x 600 mm vitrified, 300 x 450 mm ceramic wall tile and Italian marble each have different laying costs. Writing size and finish helps the client check that the agreed specification was followed.
Laying method: Laying with tile adhesive costs more than conventional mortar but is often specified. Stating the method justifies the rate and helps if tiles later hollow or crack.
Measured area per room: Clients check per-room measurements. A room-wise table with length, breadth and deductions for openings avoids disputes over whether skirting or door sills were double-counted.
Wastage allowance: Cutting and breakage consume material. Showing the agreed wastage percentage on owner-supplied tiles explains why more boxes were used than the net area.
Skirting, dado and nosing: Skirting and staircase nosing are measured in running metres, not square metres. Listing them separately prevents confusion in the area total.
Polishing and grouting: Marble polishing and epoxy grouting are distinct operations. Billing them as separate lines shows the client the full scope and the cost of premium finishes.

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 flooring and tiling contractor

Tiling service under SAC 995474

Floor and wall tiling services are listed under building completion and finishing services in the SAC annexure as 995474. Other floor laying such as wooden flooring, vinyl and carpets falls under 995475. When tiles and adhesive are supplied by you, the job is a works contract and the whole value attracts 18%. Labour-only laying where the owner supplies tiles is a pure service, also at 18% when you are registered.

Tiles, marble and granite rates after September 2025

Notification 9/2025 places ceramic flags, paving, hearth and wall tiles under 6907 in Schedule II at 18%. Polished marble and travertine other than blocks (2515 12 20 and 2515 12 90), granite other than blocks (2516 12 00) and worked building stone under 6802 are also at 18%. Marble and travertine blocks under 2515 12 10 and granite blocks under 2516 are in Schedule I at 5%. A contractor buying slabs from a processor pays 18%, not the 5% headline rate for blocks.

Owner-supplied tiles and valuation

When the owner buys tiles from a showroom and you lay them, your consideration is only the laying charge. Do not include tile value. But if you buy tiles on the owner's behalf in your name and recover the cost, that cost becomes part of your taxable value unless every pure-agent condition under Rule 33 is satisfied, including the purchase being in the owner's name.

Builder sub-contracts and credit flow

When you work for a builder, your 18% invoice is an input for the builder. If the builder sells flats at the concessional 1% or 5% residential rates, it cannot claim that credit and will treat your GST as cost. This does not allow you to bill at a lower rate; your rate is set by the nature of your own supply.

E-way bills for tile consignments

Tiles are heavy and a single truckload from a Morbi or Gujarat factory easily exceeds ₹50,000 in value. When you buy tiles for a site, the supplier generates the e-way bill. When you shift leftover boxes from one site to another, the movement is not a sale, but it still needs a delivery challan and, above the value limit, an e-way bill generated by you. Several states set their own limit for movements within the state, so check the rule of the state you are moving in before dispatch, and keep the challan with the driver.

Common billing mistakes

Applying 5% to granite or marble slabs because blocks are taxed at 5%.
Including the value of owner-supplied tiles in the taxable amount of a labour-only bill.
Adding skirting running metres to the floor area total, inflating the square-metre quantity.
Not separating polishing and epoxy grouting, so they are disputed as free extras.
Using 995475 for ceramic tiling, which belongs under 995474.

Flooring and tiling contractor GST invoice: FAQ

What is the SAC code for tiling work?

Floor and wall tiling services use SAC 995474. Other floor laying, wall covering and wall papering services are under 995475.

What is the GST rate on vitrified tiles?

Ceramic and vitrified tiles under HSN 6907 are taxed at 18% as per Notification 9/2025-Central Tax (Rate).

Is granite taxed at 5%?

Only granite blocks under 2516 are at 5%. Granite slabs and other worked granite used for flooring and kitchen platforms are taxed at 18%.

Should I charge GST on labour-only tile laying?

Yes, if you are registered. Labour-only laying is a service taxed at 18%. If you are below the registration threshold and unregistered, you cannot charge GST.

How do I show wastage on the invoice?

For owner-supplied tiles, mention the agreed wastage percentage as a note. For your own tiles, include wastage within your rate rather than as a separate taxable line.

Sources: CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · ICAI IDTC — Notification 9/2025-Integrated Tax (Rate) as corrected 18 Sep 2025 · PIB — Recommendations of the 56th GST Council (rate synopsis) · CBIC — Scheme of Classification of Services (SAC annexure)

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