GST invoice format for a gift shop or gift articles store
A gift shop sells many small, decorative items whose rates differ by material. After the September 2025 changes, metal statuettes and frames, ceramic ornaments, candles and handcrafted articles are largely at 5%, while wooden photo frames, artificial flowers, glass decor and greeting cards stay at 18%. The invoice should show the material of each article, the occasion or personalisation details, gift-wrap charges and any gift voucher redeemed, so each line carries the right heading and rate.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a gift shop invoice needs
Material of the article
Gift articles are classified by material: brass, ceramic, glass, wood or plastic. Naming the material on each line explains the HSN and why a metal frame is 5% while a wooden frame is 18%.
Personalisation details
Engraved, printed or photo-personalised gifts are made to order. Recording the text or design and delivery date on the bill avoids disputes and shows the item cannot be resold or returned.
Gift wrap line
Gift wrapping is often charged extra. Showing it as a separate line, or noting that it is free, makes clear what the customer paid for and how it was taxed.
Gift voucher redemption
Customers pay with gift vouchers bought earlier. Showing the voucher number and value as a payment line links redemption to the sale on which tax becomes payable.
Corporate order reference
Companies buy festive gifts in bulk. Their GSTIN and order number on the tax invoice support their records, although credit on gifts given away is restricted for them.
Fragile handling note
Glass, ceramic and crystal gifts break in transit. A delivery and handling note on the bill clarifies responsibility for breakage when the shop delivers. It also records who packed the item.
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)
The PIB note on the 56th GST Council meeting records that GST on idols of wood, stone and metal, handcrafted candles, stone art ware, glass statues and art ware of iron, brass and copper was cut from 12% to 5%. In Notification 9/2025-Central Tax (Rate), statuettes, ornaments and photograph or picture frames of base metal (8306), ceramic statues and ornamental articles (6913) and candles (3406) are in the 5% schedule. Wooden frames (4414), artificial flowers (6702), glassware for table and decoration (7013) and greeting cards (4909) are in the 18% schedule. A gift shop's billing therefore needs material-wise item codes, not a single gift article category.
Gift vouchers and when tax arises
Gift shops increasingly sell their own gift vouchers. CBIC Circular 243/37/2024-GST clarifies that transactions in vouchers are neither a supply of goods nor of services, so selling a voucher is not itself taxed; GST becomes payable when the voucher is redeemed against goods, at the rate of the goods supplied. The voucher sale should be recorded with a receipt and voucher number, and the redemption shown as a payment line on the tax invoice for the goods. The same circular says that unredeemed vouchers, often called breakage, do not attract GST because no goods or services are supplied against them.
Corporate gifting orders
Companies buy festive hampers and gifts in bulk for employees and clients. They need a tax invoice with their GSTIN, but section 17(5)(h) blocks their input tax credit on goods given as gifts, so some corporate buyers may not insist on credit. The shop's obligation is unchanged: issue a correct tax invoice with HSN and rate on each item. Mixed hampers sold for one price are a mixed supply taxed at the highest rate in the hamper, so price items separately if the hamper contains 5% and 18% goods. Ask corporate buyers for their delivery list early so that multi-address dispatches are invoiced correctly.
Gift wrap and personalisation
Gift wrapping included free with a purchase is part of the value of the goods. When the shop charges for wrapping, it is generally incidental to the sale and follows the rate of the goods wrapped. Engraving or printing a name on an article the shop sells is part of producing the personalised article and is taxed with it. Only when the customer brings their own item for engraving does the shop supply a separate service, which must be billed on its own line under the appropriate SAC. Keep the engraving text on the invoice copy.
Common billing mistakes
✕Taxing every gift item at 18% after the September 2025 cut, ignoring the 5% rate on metal statuettes, ceramic ornaments and candles.
✕Charging GST at the time of selling a gift voucher and then charging it again when the voucher is redeemed.
✕Billing a festive hamper with 5% and 18% items for one price at the lowest rate instead of the highest.
✕Treating a wooden photo frame as a base metal frame and billing it at 5% instead of 18%. on the bill.
Gift shop GST invoice: FAQ
What is the GST rate on gift articles?
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It depends on the material. Metal statuettes and frames, ceramic ornaments, candles and many handicrafts are at 5% since 22 September 2025. Wooden frames, artificial flowers, glass decor and greeting cards are at 18%. Classify each article by material and heading rather than using a single gift rate.
Is GST charged when I sell a gift voucher?
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Not at the time of sale, according to CBIC Circular 243/37/2024-GST, which treats voucher transactions as neither goods nor services. Tax is charged when the voucher is redeemed against goods, at the rate applicable to those goods. Record voucher sales and redemptions carefully.
How do I bill a gift hamper with mixed items?
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If the hamper is sold for a single price, it is a mixed supply and the highest rate of any item in it applies to the whole hamper. To let each item carry its own rate, list the items with separate prices on the invoice instead of a single hamper price.
Can a company claim GST credit on gifts bought from my shop?
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Generally no. Section 17(5)(h) blocks input tax credit on goods disposed of by way of gift. The company may still want a proper tax invoice for its records. Your obligation is to issue a correct invoice; the credit restriction is the buyer's matter.