A landscaping contractor's invoice should separate hardscape (paving, kerbs, pergolas, water features), softscape (soil, manure, lawn, shrubs and trees), irrigation, garden lighting and ongoing maintenance. Landscape design falls under SAC 998328, while landscape care and maintenance falls under 998597, both at 18%. Goods carry different rates: drip irrigation systems and organic manure are in the 5% schedule, while concrete pavers and garden lights are at 18%. Live plants should be checked against the exemption list before any GST is applied.
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Landscape design: master plan and planting plan for residential complex
998328
1 OTH
1,20,000.00
1,20,000.00
18%
Concrete interlocking paver blocks 80 mm, laid on sand bed (supply)
6810
350 SQM
620.00
2,17,000.00
18%
Drip irrigation system with laterals and emitters
8424
1 SET
68,000.00
68,000.00
5%
Organic manure (vermicompost), 50 kg bag
3101
40 BAG
450.00
18,000.00
5%
Garden bollard lights, LED, IP65
9405
18 NOS
3,200.00
57,600.00
18%
Landscape maintenance, monthly (12 visits)
998597
1 OTH
22,000.00
22,000.00
18%
Taxable value
₹5,02,600.00
GST (CGST + SGST, or IGST if inter-state)
₹79,288.00
Invoice total
₹5,81,888.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a landscaping contractor invoice needs
Hardscape and softscape split
Clients and their architects review hardscape and softscape budgets separately. Splitting the invoice this way also helps apply different goods rates correctly.
Plant schedule
Species, size (height or pot size) and quantity matter for replacement guarantees. A plant schedule with botanical names gives the client a clear record.
Area of lawn and planting beds
Lawn and bed preparation is billed by area. Square metres per zone allow the client to check quantities quickly.
Irrigation layout
Drip lines, sprinklers, valves and controllers are often hidden. Listing lengths and numbers per zone helps the maintenance team later.
Plant replacement guarantee
Most contracts replace dead plants within a defined period. Printing the guarantee period on the invoice records the promise.
Maintenance period and visits
Maintenance contracts specify visits per week or month. Stating the period and visit frequency defines the service purchased.
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)
GST rules that matter for a landscaping contractor
Design, works and maintenance are different supplies
Landscape architectural services and advisory services are listed as 998328 under architectural services, and landscape care and maintenance services as 998597 under support services; both attract 18%. Building a landscape with hardscape, water features and lighting fixed to the ground is a works contract linked to immovable property, also at 18%. When one contract combines all of these, consider separate invoices or lines for design, works and maintenance.
Goods rates vary widely
Notification 9/2025 places sprinklers and drip irrigation systems including laterals under 8424 in Schedule I at 5%, and animal or vegetable fertilisers including organic manure under 3101 at 5%. Articles of concrete, including paver blocks and kerb stones under 6810, and luminaires under 9405 are in Schedule II at 18%. Live plants are covered by the goods exemption notification rather than the rate schedules, so check whether a nursery's sale of plants to you is exempt and whether your own onward sale is exempt as goods or part of a works contract.
When the composite contract absorbs exempt plants
If you supply plants as part of a composite works contract to develop a garden, the exemption on plants as goods does not reduce your works contract value; the composite supply is taxed at 18% as a whole. If you sell plants and pots separately, each takes its own treatment. Clear contract terms make this distinction visible.
Plant replacement under guarantee
Replacing dead plants within the guarantee period is part of the original supply and does not need a new invoice. Replacements beyond the guarantee, or due to client negligence, are fresh supplies and should be invoiced.
Maintenance billed in advance
Maintenance contracts are often paid quarterly or annually in advance. GST is due when payment is received or the invoice is issued, whichever is earlier. Issue receipt vouchers for advances and adjust them against the periodic maintenance invoices.
Housing society and corporate campus clients
Large residential complexes and corporate campuses buy landscaping as an initial works contract followed by multi-year maintenance. A registered society or company should receive a tax invoice with its GSTIN so the supply shows as B2B in your GSTR-1. Corporate clients may claim credit on maintenance services used in business, while credit on the initial landscape works forming part of their immovable property is generally blocked under section 17(5). Raising separate invoices for the build phase and the maintenance phase lets each client's accountant apply the right credit treatment without asking you to re-issue bills.
Common billing mistakes
✕Applying 5% to the whole landscape works contract because drip irrigation and manure are at 5%.
✕Charging 18% on separately sold live plants without checking the exemption.
✕Combining design fee, hardscape and annual maintenance in one lump sum.
✕Not recording plant species and sizes, making guarantee replacements contentious.
✕Raising maintenance invoices under the landscape design code 998328 instead of 998597, so GSTR-1 shows design fees where the client was paying for gardeners and upkeep.
Landscaping contractor GST invoice: FAQ
What SAC code applies to landscaping?
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Landscape design uses 998328. Landscape care and maintenance uses 998597. Landscape construction as a works contract uses an appropriate 9954 code.
What is the GST on drip irrigation systems?
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Sprinklers and drip irrigation systems including laterals under HSN 8424 are in Schedule I at 5%.
What GST applies to paver blocks?
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Concrete paver blocks under HSN 6810 are taxed at 18%.
Is GST charged on garden maintenance?
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Yes. Landscape care and maintenance under 998597 is taxed at 18%.
Are plants taxable when sold separately?
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Live plants generally fall under the goods exemption notification. Check the current exemption entry for the specific plants and pots you sell.
Can I bill design and maintenance on one invoice?
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You can, as separate lines with their own SAC codes, but separate invoices are cleaner because design is a one-time fee and maintenance is a recurring service billed monthly or quarterly with its own time of supply.