Manufacturing

GST invoice format for a plastic moulding manufacturer

A plastic moulding unit's GST invoice must classify each moulded part correctly: packing articles such as bottles, jars, crates and caps fall under HSN 3923, while technical components go under 3926, both at 18%. It should also show the polymer grade, part number or mould number, weight per piece, colour, and any separately charged mould or tooling cost, so the buyer can match parts to their purchase order and claim input tax credit cleanly.

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Sample plastic moulding unit invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
HDPE 5-litre jerry can with cap, natural, 180 g	3923	2000 NOS	21.50	43,000.00	18%
PP 28 mm flip-top closure, white	3923	25000 NOS	1.10	27,500.00	18%
ABS injection moulded switch housing, part no. SH-104	3926	5000 NOS	6.75	33,750.00	18%
PP plastic crate 600x400x300 mm	3923	300 NOS	340.00	1,02,000.00	18%
Nylon moulded cable clip, black	3926	20000 NOS	0.65	13,000.00	18%
Taxable value				₹2,19,250.00
GST (CGST + SGST, or IGST if inter-state)				₹39,465.00
Invoice total				₹2,58,715.00

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

Extra fields a plastic moulding unit invoice needs

Mould / part number: Customers buy moulded parts against their own drawing numbers. Printing your mould number and their part number on each line prevents mix-ups when one customer buys dozens of similar-looking components.
Polymer and grade: State whether the part is PP, HDPE, ABS, nylon or PC, and food-grade or virgin versus recycled. Food and pharma packaging buyers need this to accept the lot against their quality specification.
Shot weight per piece: Weight per piece explains pricing, because moulded parts are costed on resin weight plus cycle time. It also helps the buyer spot under-weight parts that may fail in use.
Colour / masterbatch: Mention the colour or masterbatch code. The same part in two colours is often priced differently and stocked separately by the buyer, so the invoice must say which one was supplied.
Mould ownership note: If the customer paid for the mould, say so on the mould invoice and note that it remains at your premises. This supports correct treatment of the tooling and later return of the mould.
Packing details: Record cartons, pieces per carton and gross weight. Moulded parts are bulky and light, so carton counts are what the transporter and the buyer's stores actually check.

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 plastic moulding unit

Packing articles versus other plastic articles

Heading 3923 covers articles for the conveyance or packing of goods, including containers, crates and stoppers, lids, caps and other closures. Heading 3926 is the residual heading for other plastic articles such as housings, clips and fittings. Notification 9/2025-Central Tax (Rate) lists both under the 18% schedule, but 3926 has narrow 5% carve-outs for plastic beads and feeding bottles, so a moulder making those must not apply 18% by habit. Plastic tableware and kitchenware falls under 3924, not 3923, even if it looks like a container.

Billing the mould cost

When a buyer pays for a new mould, raise a separate tax invoice for the mould when the supply is made. Spreading the tooling cost over the price of the first few thousand parts without saying so hides a supply and later distorts unit prices. If the mould is supplied free by the customer, its value may need to be added to the transaction value of the parts under section 15 when it is not already reflected in the price.

Resin price clauses and credit notes

Many supply contracts link part prices to polymer prices. When resin falls and you pass on a reduction for parts already invoiced, issue a credit note under section 34 that refers to the original invoices, rather than reducing the next invoice silently. When the price rises, use a debit note or a supplementary invoice so the buyer can claim the extra credit in the correct period.

Regrind, rejects and plastic waste

Runners, sprues and rejected parts are either reground in-house or sold as plastic scrap. Selling them needs a separate invoice with the scrap heading. Brand-owner customers who must meet Extended Producer Responsibility obligations under the Plastic Waste Management Rules may ask for your registration details and the polymer category on invoices for packaging you supply, so keep those details ready on the template.

Common billing mistakes

Classifying all moulded items as 3926 by default, even bottles, crates and caps that belong under 3923 as packing articles.
Loading mould cost into the first batch's piece price instead of raising a separate, clearly described tooling invoice.
Not printing the colour or grade, so a buyer receives the wrong variant and the return cannot be matched to a specific invoice line.
Reducing prices after a resin drop by simply billing less next month instead of issuing credit notes against earlier invoices.

Plastic moulding unit GST invoice: FAQ

What is the GST rate on plastic containers and caps from 22 September 2025?

Plastic articles for conveyance or packing of goods, including containers, crates, stoppers, lids and caps, fall under heading 3923, which Notification 9/2025-Central Tax (Rate) places in the 18% schedule. Woven polyethylene or polypropylene sacks have their own entry, also at 18%.

Can a small moulding unit take the composition scheme?

A manufacturer within the composition turnover limit can opt in and pay a low fixed rate, issuing a bill of supply instead of a tax invoice. But most moulders sell to manufacturers who want input tax credit, which a composition dealer cannot pass on, so customers usually prefer a regular registered supplier.

Should the part number go in the description or a separate column?

Either works legally, but a separate column helps the buyer match your invoice to their purchase order line. Keep the HSN in its own column and keep the description short and consistent from month to month.

Is GST charged on mould maintenance billed to the customer?

Yes. Repair or modification of a customer-owned mould is a service, so the invoice line should use a service accounting code and the rate that applies to it. Keep it separate from the parts invoice.

Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services

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