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GST invoice format for a mobile repair shop

A mobile repair bill combines spare parts and labour, and both carry 18%: parts of phones under HSN 8517, batteries under 8507 and chargers under 8504, with repair labour under SAC 998716 for telecommunication equipment. Beyond the standard fields, record the handset make, model and IMEI, the fault reported, the parts replaced with their original or compatible grade, the warranty given on the repair, and the job card number, so the phone and the bill can always be traced to each other.

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Sample mobile repair shop invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Display and touch combo, compatible grade, for 6.5 inch smartphone	8517	1 NOS	2,200.00	2,200.00	18%
Li-ion replacement battery 5000 mAh	8507	1 NOS	950.00	950.00	18%
USB Type-C fast charger 25 W	8504	1 NOS	650.00	650.00	18%
Repair labour, display and battery replacement	998716	1 JOB	500.00	500.00	18%
Charging port cleaning and diagnostics	998716	1 JOB	200.00	200.00	18%
Taxable value				₹4,500.00
GST (CGST + SGST, or IGST if inter-state)				₹810.00
Invoice total				₹5,310.00

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

Extra fields a mobile repair shop invoice needs

IMEI number: The IMEI identifies the exact handset. Printing it on the job card and invoice proves which phone was repaired, protects the shop against claims about swapped parts and helps if a stolen device turns up for repair.
Make, model and colour: A display for one model will not fit the next. Recording the exact model and colour explains the part price and lets the customer confirm the right component was used.
Fault reported and fault found: Customers describe symptoms, technicians find causes. Showing both, such as 'not charging' and 'charging port replaced', makes the bill clear and helps if the same complaint returns.
Part grade: Original, OEM-equivalent and compatible displays differ widely in price and life. Naming the grade on the invoice prevents later arguments over why a replacement screen behaves differently.
Repair warranty period: Shops typically warranty the replaced part for a set number of days. Stating the period and what it covers, such as touch failure but not physical damage, defines what the customer can claim.
Data and device condition note: Note whether the customer backed up data, existing scratches, a cracked back panel or water marks. This protects the shop when a phone comes in already damaged in ways unrelated to the job.

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 mobile repair shop

Parts and labour shown separately

When a repairer lists the spare parts and the labour as separate priced lines, each is taxed on its own: the parts at the rate for those goods and the labour at the service rate. CBIC took this view for vehicle repair in Circular 47/21/2018, and the same logic is used across repair trades. For phones the answer is the same rate either way, since 8517 is listed at 18% as 'all goods' and maintenance and repair of telecommunication equipment under 998716 is also 18%, but separate lines still make the bill auditable.

Batteries and chargers have their own headings

A replacement battery is an electric accumulator under 8507 and a charger is a static converter under 8504, both at 18%. The lower 5% entry for 8504 applies only to chargers and charging stations for electrically operated vehicles, not to phone chargers. Using the phone's heading 8517 for these accessories is a classification error even though the tax works out the same.

Warranty replacements

When a phone is under the manufacturer's warranty and you are an authorised service centre, the replacement part supplied free to the customer is not a separate taxable supply to the customer, as clarified in Circular 195/07/2023. You bill the brand for any labour or parts under your service agreement. An independent shop giving its own repair warranty and replacing a failed part free should record the replacement with a zero-value delivery note tied to the original invoice.

Second-hand and refurbished handsets

Many repair shops also sell used phones. If you buy from unregistered individuals and resell without claiming input tax credit, the margin scheme under rule 32(5) lets you pay tax on the difference between selling and purchase price. Those sales should carry a separate invoice series and a note that tax is paid under the margin rule.

Common billing mistakes

Writing 'mobile repair, Rs 3,500' as one line, so the customer cannot see the part price and the shop cannot track spare-part stock.
Billing chargers at 5% by picking the electric-vehicle charger entry for heading 8504.
Skipping the IMEI on the job card, which leaves no proof of which handset was received if the customer later disputes the repair.
Charging full GST on the sale price of a used phone bought from a walk-in seller, instead of using the margin scheme where it applies.

Mobile repair shop GST invoice: FAQ

What is the GST rate on mobile phone spare parts?

18%. Heading 8517 is listed at 18% for all goods, which covers phones and their parts. Batteries under 8507 and chargers under 8504 are also 18%.

Which SAC code applies to phone repair labour?

Use 998716, maintenance and repair services of telecommunication equipment and apparatus. It is taxed at 18%.

Is a quick software flash or unlock a taxable service?

Yes. Flashing firmware, resetting or diagnostics are repair and maintenance work on the handset and should be billed under 998716 at 18%, even when no part is used.

Can I issue one invoice when the customer collects the phone days later?

Yes. Prepare the job card at intake and issue the tax invoice when the repair is completed and the phone is handed over. If you take an advance for parts at intake, issue a receipt voucher for it and adjust it in the final invoice.

Do I need an e-way bill to send phones to a service hub?

Movement of customer handsets to a hub for repair is not a sale, so it goes under a delivery challan. An e-way bill is needed when the value of goods in the consignment crosses Rs 50,000, which a bag of phones can easily exceed.

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) · CBIC — GST rates for goods and services

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