Construction and property
A lift installer's GST invoice should specify the lift type (passenger, goods, hospital, home lift), capacity in persons or kilograms, speed, number of stops, machine-room or MRL design, controller and door type, and the building and shaft where it is installed. Lifts and escalators are goods under HSN 8428 at 18%. Installation is coded under SAC 995466, lift and escalator installation services, and maintenance under 998718. The invoice should also reference the lift licence or inspection approval from the state lift inspectorate.
Download this format free
Pre-filled with lift and elevator installer sample items and fields. No sign-up.
Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Passenger lift 8 persons, 1.0 m/s, G+7 stops, MRL, with automatic doors (supply) | 8428 | 1 NOS | 14,50,000.00 | 14,50,000.00 | 18% |
| Installation, testing and commissioning of passenger lift | 995466 | 1 NOS | 1,80,000.00 | 1,80,000.00 | 18% |
| Comprehensive annual maintenance contract, 12 months | 998718 | 1 OTH | 72,000.00 | 72,000.00 | 18% |
| Replacement of landing door roller set | 998718 | 2 SET | 4,800.00 | 9,600.00 | 18% |
| Taxable value | ₹17,11,600.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹3,08,088.00 | ||||
| Invoice total | ₹20,19,688.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: SAC Codes for Construction Services Under GST (Heading 9954) · Delivery Challan Under GST: When and How to Use One · Advance Payment Under GST: Receipt Vouchers, Tax and Adjustment
Notification 9/2025-Central Tax (Rate) lists other lifting, handling, loading or unloading machinery, explicitly naming lifts, escalators and conveyors, under HSN 8428 in Schedule II at 18%. Pulley tackle and hoists under 8425 are also at 18%. The lift itself is a manufactured machine; supply ex-factory or delivered to site is a supply of goods, even if it will later be installed in a building.
Lift companies commonly sign a supply contract and a separate installation contract. Where they are genuinely separate, each is billed on its own: goods under 8428 and installation under SAC 995466. Where one turnkey contract covers both, the lift becomes a fixture of the building and many treat the arrangement as a works contract at 18%. As both elements are at 18%, the main concerns are correct reporting and the client's eligibility for credit.
For a commercial building, section 17(5)(c) and (d) block credit on works contracts and goods used for construction of immovable property on own account. Lifts installed in a commercial building have been the subject of litigation on whether they are plant and machinery or part of the building. Your invoice cannot settle the question, but a clear description of supply and installation helps the client and their adviser.
Annual maintenance contracts are billed under 998718, maintenance and repair services of elevators and escalators, at 18%. Most societies pay quarterly or annually in advance; GST is due on the date of the invoice or receipt of payment, whichever is earlier. A comprehensive AMC including parts is still one service; do not split the parts out at a different rate.
A lift is delivered in several consignments: guide rails, machine, controller, car and doors. Each consignment above ₹50,000 needs an e-way bill, which should be linked to the supply invoice or delivery challan. If the full contract value is invoiced at once but goods are delivered in lots, Rule 55(5) allows movement under delivery challans with a copy of the invoice.
Residential societies are frequent lift customers for replacements and AMCs. A society that is not registered pays the full 18% as cost. If your client is registered, include the society GSTIN so it appears in your GSTR-1 as a B2B supply, which keeps any credit claim traceable even where its use is limited.
Lifts and escalators fall under HSN 8428, other lifting, handling, loading or unloading machinery. They are taxed at 18%.
Lift and escalator installation services use SAC 995466. Maintenance and repair of elevators and escalators use 998718.
Annual maintenance of lifts is a service taxed at 18%, whether comprehensive or non-comprehensive.
Not necessarily, but separate lines or invoices help. If the supply and installation contracts are separate, separate invoices reflect each supply's time of supply correctly.
It is not a GST requirement, but state lift laws require registration and periodic inspection. Showing the approval number helps the building owner and avoids repeated document requests.
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)
More formats: Aluminium windows and glazing contractor · Architect · Borewell drilling contractor · Carpentry contractor · Civil contractor · Construction labour contractor · Construction project management consultant · Demolition contractor · all businesses