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A musical instrument repair invoice should describe the instrument, the work performed and every part fitted, since tuning, setup and restoration are priced very differently. Maintenance and repair of musical instruments is SAC 998726 at 18%, and parts and accessories such as strings fall under HSN 9209 at 18%. Beyond the basics, record the instrument type, make and serial, the work done such as tuning, fret levelling or reed replacement, parts used, condition at intake, and whether a new instrument sold is an indigenous handmade one listed as exempt.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Acoustic guitar full setup: truss rod, action and intonation | 998726 | 1 JOB | 1,500.00 | 1,500.00 | 18% |
| Guitar string set, phosphor bronze, 12-53 | 9209 | 2 SET | 700.00 | 1,400.00 | 18% |
| Harmonium reed tuning and bellows repair | 998726 | 1 JOB | 2,500.00 | 2,500.00 | 18% |
| Digital keyboard key contact strip replacement | 9209 | 2 NOS | 450.00 | 900.00 | 18% |
| Keyboard repair labour | 998726 | 1 JOB | 800.00 | 800.00 | 18% |
| Taxable value | ₹7,100.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹1,278.00 | ||||
| Invoice total | ₹8,378.00 | ||||
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 a SAC Code and How Is It Used Under GST? · Tax Invoice vs Bill of Supply: Which One Should You Issue? · GST Rates and Slabs in India: The Current Structure Explained
Maintenance and repair services of musical instruments have their own code, SAC 998726, in heading 9987. These services stayed at 18% after the September 2025 changes. Tuning, setup, restoration and electronic repair of instruments are all billed under this code. The rate does not depend on the instrument; repairing a tabla is taxed the same as repairing an electric guitar.
Heading 9209 covers parts and accessories of musical instruments, metronomes, tuning forks and pitch pipes, and is in the 18% schedule. Strings, pegs, bridges and keyboard parts sold or fitted are classified here. When parts are listed separately with their own price, they are taxed as goods; when a repair is quoted as an all-in job, the whole amount is likely to be treated as the repair service.
Notification 10/2025-Central Tax (Rate) exempts indigenous handmade musical instruments of chapter 92 that appear in the list annexed to it. A workshop that also sells new handmade instruments from that list charges no GST on them, and should report those sales as exempt. Factory-made instruments, such as guitars under 9202 and electronic keyboards under 9207, remain at 18%. Repairs to an exempt handmade instrument are still taxable at 18%, because the exemption covers the goods, not services on them.
A workshop selling exempt handmade instruments alongside taxable repairs must apportion input tax credit on common expenses, such as rent and tools, between taxable and exempt turnover. Tag each invoice line clearly so the proportion can be worked out.
Pianos and large instruments are serviced on site. Travel or call-out charges are part of the service and taxed at 18%. Instruments couriered to the workshop move under a delivery challan, as they are not being sold.
Music schools and studios send instruments in batches for servicing and often hire instruments too. Bill a school's batch on one invoice with a line per instrument and its serial or tag. If the workshop also rents out instruments, rental of musical instruments is leasing of pleasure and leisure equipment, taxed at the rate on the like goods, and should be kept on separate invoices from repair work.
18%. Maintenance and repair of musical instruments under SAC 998726 is taxed at 18%.
Yes. Parts and accessories of musical instruments under heading 9209 are in the 18% schedule.
Indigenous handmade instruments listed in Notification 10/2025-Central Tax (Rate) are exempt. Check that the instrument appears in that list.
Yes. Tuning and regulation are maintenance services under 998726 at 18%.
If the customer pays in stages, issue a receipt voucher for each advance, since GST on services is due on receipt, and raise the tax invoice on completion, adjusting the advances.
Yes, if they are priced separately. Show the string set under 9209 with its price and the setup under 998726, both at 18%.
Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · CBIC — Notification 10/2025-Central Tax (Rate), exempted goods · CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · CBIC tax information portal (notifications and SAC scheme)
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