A painting contractor's GST invoice should measure work by area, list each surface separately (interior walls, ceilings, exterior, enamel on grills), name the paint system and number of coats, and use SAC 995473 for painting services. When paint, putty and primer are included the job is a works contract taxed at 18% on the full value. If paint is sold separately, it carries HSN 3208 or 3209 at 18%, and wall putty falls under 3214, also at 18%.
Download this format free
Pre-filled with painting contractor sample items and fields. No sign-up.
Interior emulsion painting: 1 coat primer, 2 coats putty, 2 coats emulsion incl. material
995473
540 SQM
185.00
99,900.00
18%
Exterior weatherproof emulsion, 2 coats over primer incl. material
995473
320 SQM
160.00
51,200.00
18%
Synthetic enamel on MS grills and gates, 2 coats
995473
45 SQM
140.00
6,300.00
18%
Acrylic emulsion paint, 20 L bucket (sold separately)
3209
2 NOS
5,800.00
11,600.00
18%
White cement-based wall putty, 40 kg bag
3214
6 BAG
850.00
5,100.00
18%
Taxable value
₹1,74,100.00
GST (CGST + SGST, or IGST if inter-state)
₹31,338.00
Invoice total
₹2,05,438.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a painting contractor invoice needs
Surface and area measurement
Painting is priced per square foot or square metre of surface. Listing walls, ceilings and exterior separately with measured area lets the client verify the bill against the actual rooms.
Paint system and coats
Price depends on whether you apply one coat of primer, two of putty and two of emulsion, or a premium texture. Spelling out the system shows the client exactly what was done and supports the quoted rate.
Paint brand and shade code
Owners and societies want the same shade later for touch-ups. Printing brand, product line and shade code on the invoice serves as a lasting record.
Surface preparation scope
Scraping old paint, crack filling and waterproof primer are often extra. Listing them as separate lines avoids disputes about whether they were included in the base rate.
Owner-supplied paint
Some clients buy paint themselves and pay only for labour. Stating 'paint supplied by owner' explains why the rate is labour-only and why material value is not in your taxable amount.
Scaffolding or rope access
Exterior work on tall buildings needs scaffolding or rope access. Showing it as a line item makes the cost transparent and is useful when comparing quotes.
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)
SAC 995473 covers painting services under building completion and finishing. When you supply paint along with labour for painting a building, the job is a works contract under section 2(119) because it relates to immovable property, and the entire charge is taxed at 18%. A contractor cannot show paint at its own rate and labour at another; the composite contract is one supply. If you sell paint to the owner and separately do labour, that is two supplies, but both now attract 18%.
Paint and putty rates after 22 September 2025
Under Notification 9/2025-Central Tax (Rate), paints and varnishes based on synthetic polymers in non-aqueous medium (3208) and in aqueous medium (3209), and glaziers' putty, wall putty and similar preparations (3214), all fall in Schedule II at 18%. Paints were earlier at 28% for many products; contractors carrying old purchase invoices must not confuse their past input tax rate with the rate on their outward bill.
Housing society repainting jobs
Repainting a residential society's external walls is a works contract with the society as client. Large societies are often registered for GST; smaller ones are not. If the society is registered, it may pay part of your bill from a sinking fund but cannot claim credit, since section 17(5) blocks credit on works contracts for immovable property. Address the invoice to the society, not individual members, and mention the resolution or work order reference.
Labour-only painting and registration
A labour-only painter working for owners who supply paint provides a pure service. If aggregate turnover is below ₹20 lakh, registration is not compulsory. A painter working through a building contractor may be asked for GST; the contractor cannot force registration below the threshold, but you also cannot charge GST without a GSTIN.
Exterior work and safety equipment
For high-rise exterior work, rope access and scaffolding are part of your cost. If you hire scaffolding from a rental firm, its invoice carries GST you can claim as credit against your outward works contract tax. Keep those rental invoices tagged to the site so credit is easy to justify.
Common billing mistakes
✕Billing 'painting labour' at 18% and excluding paint you actually supplied, under-reporting the works contract value.
✕Quoting a lump sum without area and coats, leading to disputes over whether putty was included.
✕Using HSN 3208 for water-based emulsions, which belong under 3209.
✕Addressing a society repainting invoice to the secretary personally rather than the registered society.
Painting contractor GST invoice: FAQ
What SAC code applies to painting work?
+
Use 995473 for painting services. Repairs and repainting are covered by the same group, with 995479 for repairs and alterations of finishing work.
What is the GST rate on paint after September 2025?
+
Paints and varnishes under HSN 3208 and 3209 are taxed at 18%, as is wall putty under 3214, according to Schedule II of Notification 9/2025-Central Tax (Rate).
Is a painting contract taxed as goods or services?
+
When paint and labour are supplied together for a building, it is a works contract treated as a service and taxed at 18% on the whole value.
Can a housing society claim GST credit on painting?
+
No. Credit on works contract services for construction, including repairs capitalised to immovable property, is blocked under section 17(5)(c). Societies also rarely make taxable outward supplies against which credit could be used.
Do I charge GST if the owner supplies the paint?
+
If you are registered, you charge 18% on your labour charge only. The owner's paint is not part of your consideration and is not added to the taxable value.