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A locksmith's bill combines quick services, such as key cutting, lock opening and repair, with sales of locks and blanks. Locks, padlocks and keys of heading 8301 are 18%, and repair and other maintenance services not elsewhere classified fall under SAC 998729 at 18%. Beyond the basics, record the lock or key type, number of keys cut, whether a lock was opened and the proof of ownership seen, call-out time and travel charge for emergency visits, and the installation of any digital lock.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Key duplication, pin tumbler house key | 998729 | 3 NOS | 60.00 | 180.00 | 18% |
| Emergency door lock opening, night call-out | 998729 | 1 JOB | 800.00 | 800.00 | 18% |
| Brass padlock 65 mm with three keys | 8301 | 2 NOS | 550.00 | 1,100.00 | 18% |
| Digital door lock with fingerprint and PIN | 8301 | 1 NOS | 9,500.00 | 9,500.00 | 18% |
| Digital lock installation and alignment | 998729 | 1 JOB | 1,000.00 | 1,000.00 | 18% |
| Taxable value | ₹12,580.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹2,264.40 | ||||
| Invoice total | ₹14,844.40 | ||||
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: What Is an HSN Code and Why Does Every GST Invoice Need One? · What Is a SAC Code and How Is It Used Under GST? · Composition Scheme Under GST: Is It Right for Your Business?
Heading 8301 covers padlocks and locks, key, combination or electrically operated, together with clasps and frames incorporating locks and keys for any of these. It is in the 18% schedule after 22 September 2025. Digital and fingerprint door locks fall here as electrically operated locks. Key blanks sold separately are keys of 8301 as well. A locksmith selling and fitting locks should use the HSN on the supplier's invoice and keep it consistent across stock.
Key duplication, opening a jammed lock and repairing a lock are services. With no specific code for locksmith work, they fit SAC 998729, maintenance and repair of other goods not elsewhere classified, at 18%. Installation of a new lock can be billed as installation of other goods, also 18%. Show services and goods on separate lines so the customer sees both.
Key cutting is often a quick cash job of under Rs 200. Rule 46 allows a consolidated daily invoice for supplies below Rs 200 to unregistered customers who do not ask for an invoice. Record such jobs in a day book and raise the consolidated invoice every day; issue an individual invoice whenever a customer asks.
When a locksmith sells a digital lock and installs it for one price, the job is a composite supply, with the lock as principal supply, taxed at the lock's 18% rate. Where installation is priced separately, bill it as a service line. Both are 18%, but the lock's HSN and the service code should appear correctly in GSTR-1.
A locksmith whose turnover is mainly from lock sales may consider the goods composition scheme, which permits a small share of services. A locksmith doing mostly key cutting and lock opening is a service supplier and would look at the 6% service composition option instead.
Societies and offices often call locksmiths for master-key systems, cabinet locks and door closers across many doors. Issue a single invoice listing each door or unit, the lock fitted and the keys supplied, with the customer's GSTIN if registered. For master-key systems, the record of how many keys of each level were cut is important for security and should be on the invoice or an annexure signed by the client.
18%. Locks and padlocks, including electrically operated locks, are under heading 8301 in the 18% schedule.
SAC 998729, maintenance and repair of other goods not elsewhere classified, is commonly used for locksmith services, at 18%.
Yes. It is part of the consideration for the service and is taxed at 18%.
Not individually, if the customer is unregistered and does not want one. Include it in the consolidated invoice for the day.
A transponder or remote key is still a key or part of the vehicle's locking system; use the supplier's HSN for the blank and bill the programming as a service at 18%.
Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · CBIC tax information portal (notifications and SAC scheme) · GST Council — rate rationalisation press release, 56th meeting
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