Construction and property
A modular kitchen invoice should list base and wall cabinets by running feet or modules, carcass material and shutter finish, countertop material and area, sink, hardware brand, and built-in appliances such as chimney and hob. Kitchen cabinets are furniture under HSN 9403 at 18%; a granite or quartz countertop is worked stone under 6802 at 18%; chimneys under 8414 and steel sinks under 7324 are also 18%. Installation can be shown separately or included, and the invoice should state the site address and measurement drawing reference.
Download this format free
Pre-filled with modular kitchen installer sample items and fields. No sign-up.
Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Modular kitchen base cabinets, HDHMR carcass with acrylic shutters | 9403 | 12 RFT | 9,500.00 | 1,14,000.00 | 18% |
| Wall cabinets with lift-up shutters | 9403 | 10 RFT | 7,200.00 | 72,000.00 | 18% |
| Granite countertop 18 mm, polished edge | 6802 | 4.5 SQM | 3,600.00 | 16,200.00 | 18% |
| Kitchen chimney 90 cm, auto-clean, ducted | 8414 | 1 NOS | 18,500.00 | 18,500.00 | 18% |
| Stainless steel sink, single bowl with drainboard | 7324 | 1 NOS | 6,800.00 | 6,800.00 | 18% |
| Tandem drawer system with soft-close, set | 8302 | 4 SET | 3,800.00 | 15,200.00 | 18% |
| Taxable value | ₹2,42,700.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹43,686.00 | ||||
| Invoice total | ₹2,86,386.00 | ||||
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: What Is an HSN Code and Why Does Every GST Invoice Need One? · E-Way Bill Limit and Rules: When You Need One and When You Don't · GST Invoice Format: How to Lay Out a Compliant Tax Invoice
Modular kitchen cabinets are manufactured units of furniture classified under HSN 9403, other furniture, which Notification 9/2025 places in Schedule II at 18%. Furniture wholly made of bamboo, cane or rattan is the only 9403 item in the 5% schedule. Even when cabinets are screwed to the wall, the dominant nature of a modular kitchen sale is a supply of manufactured goods with installation as an ancillary service.
When the dealer sells the kitchen and installs it, the supply is a composite supply where the cabinets are the principal supply. The entire value, including installation, takes the rate of the principal supply, 18%. Installers who only fit kitchens bought elsewhere supply a service, which is also 18%; they should code it as an installation service rather than goods.
Worked monumental or building stone under 6802 covers polished granite tops and is at 18%; quartz composite tops are classified by their composition and should be checked against the supplier's HSN. Stainless steel sinks fall under 7324, sanitary ware of iron and steel, at 18%. Kitchen chimneys are ventilating hoods with fans under 8414, at 18%, and built-in hobs and ovens carry their own appliance HSN.
Customers pay an advance at design sign-off. For goods, Notification 66/2017-Central Tax relieves taxpayers other than composition dealers from paying GST on advances when received; tax arises when the invoice is issued at or before delivery. If you charge a separate design fee as a service, GST on that fee is due when received. Stating clearly whether an advance is towards goods or a design service avoids confusion.
Modular kitchens are usually made in a factory and delivered to the customer's home. If the value exceeds ₹50,000, an e-way bill is needed, with the customer's site as the delivery address. For deliveries to another state, IGST applies because the place of supply of goods is the location where movement terminates.
Replacing a defective hinge or shutter under warranty does not create a new taxable supply if the replacement cost was part of the original price. Charge GST only on out-of-warranty replacements or upgrades requested by the customer.
Kitchen cabinets are classified under HSN 9403, other furniture, at 18% GST.
When installation is part of the kitchen sale, it is a composite supply taxed at the 18% rate of the cabinets. Standalone installation by a separate fitter is a service also at 18%.
Kitchen chimneys are ventilating hoods with fans under HSN 8414, taxed at 18%.
A pantry or staff kitchen in an office may qualify as furniture used in business. Clients should check with their adviser because kitchens fixed to buildings are sometimes treated as part of the premises.
It is good practice. A module list matching the design drawing helps resolve disputes and supports the quantity billed.
For the cabinets and appliances, which are goods, a regular taxpayer does not pay GST on the advance when received; tax is paid when the invoice is raised at delivery. A separately charged design fee is a service, and GST on any advance towards it is payable on receipt.
Sources: CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · ICAI IDTC — Notification 9/2025-Integrated Tax (Rate) as corrected 18 Sep 2025 · PIB — Recommendations of the 56th GST Council (rate synopsis)
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