GST invoice format for a home appliance repair business
An appliance repair bill covers several product families, so each part needs the HSN of the appliance it belongs to and the labour is billed under SAC 998715 for repair of electrical household appliances at 18%. Washing machine parts of 8450, refrigerator parts of 8418, mixer and grinder parts of 8509 and geyser elements of 8516 all fall in the 18% schedule. Beyond the basics, record the appliance, model, serial number, the visit or pickup charge, the fault and the repair warranty, and say whether parts are original or compatible.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a home appliance repair invoice needs
Appliance type and model
Front-load washer, double-door refrigerator, 750 W mixer grinder: the model decides the part number and price. A clear description lets the customer match the part fitted with the machine at home.
Serial number
Serial numbers prove which machine was repaired. Brands ask for them when the part is under warranty, and they help a technician find the previous repair history on a callback.
Visit charge and diagnosis
Most technicians charge a visit or inspection fee, sometimes waived if the repair is approved. Show it as a separate line and note if it was adjusted, so the customer understands the total.
Part number and grade
Write the part, its number and whether it is an original brand spare or a compatible spare. Grade drives price and life, and naming it prevents later disputes about quality.
Pickup and drop for workshop repairs
Motor rewinding or PCB repair is often done at the workshop. Note pickup and return dates and any transport charge so the bill records the turnaround and the full value of the service.
Repair warranty
State the warranty on the part and on workmanship, for example 90 days on the motor rewinding. Clear terms reduce free callbacks for faults unrelated to the original repair.
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)
Parts suitable for use solely with a particular machine are normally classified with that machine. Household washing machines are 8450, refrigerators 8418, domestic electro-mechanical appliances such as mixers 8509 and water heaters and other electro-thermic domestic appliances 8516, and all are listed in the 18% schedule after 22 September 2025. General-purpose items such as fuses, switches and wires have their own headings, for instance 8536 for switching apparatus and 8544 for insulated wire, and should be billed under those.
Warranty repairs for brands
Authorised service partners carrying out in-warranty repairs bill the brand, not the customer, for labour and any parts consumed, under their service agreement. CBIC clarified in Circular 195/07/2023 that a replacement part supplied free to the customer under warranty is not a taxable supply to the customer and does not require reversal of the manufacturer's credit. Out-of-warranty jobs are billed to the customer in the normal way.
Platform-booked jobs
Technicians who get jobs through home services apps should check whether the app treats them as the supplier or pays tax itself. Housekeeping services such as plumbing and carpentry were notified under section 9(5) so that the platform pays GST when the provider is not liable to register. Appliance repair may not be covered by that notification, so an app partner who is registered usually issues their own invoice to the customer.
Exchange and buyback of old appliances
Repairers sometimes take an old machine and offer a discount on a refurbished one. The value of the old appliance is consideration in kind for the sale, so the refurbished unit must be invoiced at its full price with the old appliance recorded separately. Old appliances later sold as scrap need their own invoice.
Estimate before work and approval
Workshops that take appliances in for repair usually give an estimate and wait for approval. The estimate is not an invoice and attracts no tax. The tax invoice is raised when the repaired appliance is returned and the service is complete, or earlier if an advance is taken for parts, in which case a receipt voucher with GST should be issued on the date of payment. Keep the approved estimate with the job card, because it explains any difference between quoted and billed amounts.
Common billing mistakes
✕Using 8509 for every part regardless of appliance, so a fridge thermostat and a washing machine pump end up under the mixer heading.
✕Collecting a visit charge in cash without putting it on the invoice, leaving part of the taxable value unbilled.
✕Billing a customer for parts that were covered by the brand warranty, then also claiming the same part from the brand.
✕Offering 'exchange discount' on a refurbished machine and invoicing only the net amount.
✕Raising the tax invoice when the estimate is approved instead of when the repair is completed, which brings tax forward and complicates cancelled jobs.
Home appliance repair GST invoice: FAQ
What SAC code is used for washing machine repair?
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998715, maintenance and repair services of electrical household appliances, taxed at 18%. It also covers refrigerators, mixers and geysers.
Are appliance spare parts taxed at 18%?
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For the common household appliances, yes. Headings 8418, 8450, 8509 and 8516 are all in the 18% schedule effective 22 September 2025.
Is GST charged on the visit fee if I do not repair the machine?
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Yes. The inspection or diagnosis visit is itself a repair and maintenance service, taxed at 18%.
How do I bill a motor rewinding job?
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Bill it as repair labour under 998715, and list any copper wire, bearings or capacitors used as separate parts with their own HSN and quantity.
What if the customer declines the repair after diagnosis?
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Bill only the inspection or visit charge, at 18% under 998715. Return the appliance with a note that it was not repaired, and do not include any parts on the invoice.