Construction and property

GST invoice format for an interior designer

An interior designer's invoice often mixes two things: a professional design fee and, on turnkey jobs, execution with furniture, laminates and lights. The design fee falls under SAC 998391 at 18%. Execution that is built into the premises is a works contract, while loose furniture sold separately is a supply of goods. The invoice should name the project address, the design stage being billed, and keep design fees, site execution and loose goods as clearly separate lines so each gets the correct code.

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Sample interior designer invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Interior design fee: detailed working drawings and 3D views, 3BHK (stage 2 of 3)	998391	1 OTH	1,20,000.00	1,20,000.00	18%
Site supervision visits for execution (per visit)	998391	8 NOS	2,500.00	20,000.00	18%
Loose furniture: solid wood 3-seater sofa frame with upholstery	9403	1 NOS	68,000.00	68,000.00	18%
LED panel lights 15 W, recessed	9405	24 NOS	650.00	15,600.00	18%
Wardrobe shutters: 18 mm plywood with 1 mm laminate (fixed carpentry, works contract)	995476	22 SQM	4,200.00	92,400.00	18%
Taxable value				₹3,16,000.00
GST (CGST + SGST, or IGST if inter-state)				₹56,880.00
Invoice total				₹3,72,880.00

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

Extra fields a interior designer invoice needs

Project address and room schedule: A single client may have a flat and an office done by you. Naming the project address and listing rooms covered (living, master bedroom, kitchen) prevents a payment for one site being adjusted against another.
Design stage billed: Design fees are commonly split into concept, detailed drawings and site supervision. Writing the stage and its percentage of the design fee shows the client what they are paying for and supports the time of supply for each instalment.
Turnkey or design-only scope: Clients compare designers' quotes without noticing scope. A line stating whether the engagement is design-only or design-plus-execution clarifies why the invoice does or does not include carpentry and material.
Brand and finish specifications: Laminates, hardware and lights vary widely in price. Printing brand, series and finish code on each material line lets the client confirm that what was installed matches the approved sample board.
Reimbursable expenses: Travel to a distant site, printing of drawings or third-party renders are often recovered from the client. They form part of your taxable value, so list them as separate taxable lines rather than in an untaxed footnote.
Handover and snag reference: The final invoice on a turnkey job is usually linked to a handover note and snag list. Quoting it ties the last payment to completion and reduces disputes about pending touch-ups.

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 interior designer

Design fees are a professional service at 18%

Interior design is listed in the SAC annexure under 998391, specialty design services including interior design. It attracts 18% GST. Even when the designer sources nothing, the client's office may want a tax invoice to claim credit, which is generally available for design services used in a business premises. For residential clients there is no credit, but the invoice still needs SAC, GSTIN and place of supply. A designer below the ₹20 lakh services threshold need not register, but many register anyway because corporate clients prefer registered vendors.

Built-in carpentry is a works contract, loose furniture is goods

Modular wardrobes, false ceilings and panelling fixed to walls become part of the immovable property, so their supply with labour is a works contract under heading 9954 at 18%. A sofa or dining table delivered separately is movable furniture under heading 9403, which Notification 9/2025 places at 18%. The rates may match, but the classification matters for input tax credit: a business client cannot claim credit on works contract services for construction of immovable property except where it is plant and machinery, while credit on movable furniture is generally allowed.

Pure agent treatment for client-paid purchases

Where the client asks you to pay a vendor on their behalf and the vendor bills the client directly, you can recover that cost as a pure agent under Rule 33 of the CGST Rules and leave it out of your taxable value. All conditions apply: the purchase must be in the client's name, recovered at actual cost, and shown separately. If you buy in your own name and add a margin, the full amount is your supply and must be taxed.

Place of supply for out-of-state projects

Design services are not always tied to the site. If the service is directly in relation to immovable property, such as interior design of a specific building, section 12(3) places the supply at the property's location. A Mumbai designer working on a Goa villa therefore charges tax as per the Goa location rules, and may need registration there if executing works on site. Keep the project address on every invoice so this is visible.

Common billing mistakes

Billing the whole turnkey project under SAC 998391 as design, hiding the works contract element for fixed carpentry.
Adding a markup to client purchases and still calling them reimbursements outside the taxable value.
Leaving out the project address, so the place of supply for an out-of-state site cannot be justified.
Giving a lump-sum 'interior package' with no break-up, making it impossible for a business client to claim credit on movable furniture.

Interior designer GST invoice: FAQ

What is the SAC code for interior design services?

Interior design falls under SAC 998391, specialty design services including interior design, fashion design, industrial design and other specialty design services. It attracts 18% GST.

Should design and execution be on separate invoices?

They can be on one invoice as separate lines or on separate invoices. What matters is that design fees, fixed works and loose furniture are each described and coded correctly so the taxable value and credit position are clear.

Can my client claim GST credit on interior work?

A business client can usually claim credit on design fees and on movable furniture and lights used for business. Section 17(5) blocks credit on works contract services for construction of immovable property, which includes fixed interiors capitalised to the building.

Is GST charged on reimbursed travel expenses?

Yes, if you incur the expense in your own name and recover it from the client, it forms part of the value of your service at 18%. Only genuine pure-agent costs meeting all Rule 33 conditions can be excluded.

Does an interior designer need to issue an e-invoice?

Only if aggregate turnover in any financial year from 2017-18 onward exceeded ₹5 crore. Above that, every B2B invoice needs an IRN and QR code; B2C invoices to homeowners do not need IRN.

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) · CBIC — Notification 15/2025-Central Tax (Rate) (services rates)

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