Construction and property
A scaffolding contractor's GST invoice should show the scaffold type (cup-lock, H-frame, tubular), area or quantity erected, period of hire, erection and dismantling charges, and any lost or damaged components. Scaffolding services are coded under SAC 995457 at 18%. When scaffolding is hired without erection, the hire is a leasing service taxed at the rate of the goods, which for steel scaffolding under 7308 is 18%. Track hire days carefully because rentals are billed monthly against a challan-based stock.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Erection and dismantling of cup-lock scaffolding for façade work | 995457 | 1400 SQM | 85.00 | 1,19,000.00 | 18% |
| Hire of cup-lock scaffolding material, 1 to 31 October | 997313 | 1400 SQM | 60.00 | 84,000.00 | 18% |
| Lost couplers charged at replacement value | 7308 | 40 NOS | 180.00 | 7,200.00 | 18% |
| Transport of scaffolding material to site | 995457 | 1 OTH | 12,000.00 | 12,000.00 | 18% |
| Taxable value | ₹2,22,200.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹39,996.00 | ||||
| Invoice total | ₹2,62,196.00 | ||||
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: Delivery Challan Under GST: When and How to Use One · E-Way Bill Limit and Rules: When You Need One and When You Don't · SAC Codes for Construction Services Under GST (Heading 9954)
The SAC annexure lists scaffolding services as 995457 under special trade construction services. Where you erect, maintain and dismantle scaffolding for a building contractor, you are supplying a construction service at 18%. The service supports construction but does not form part of the building; the contractor using your service can usually claim credit if its own outward supply is a works contract.
Renting scaffolding without labour is leasing of goods. The services rate notification taxes leasing with or without operator, where not specified elsewhere, at the same rate as the goods. Steel structures and parts including scaffolding under 7308 are in Schedule II of Notification 9/2025 at 18%, so hire is also 18%. Some firms classify the rental under 997313 or 997319; use one consistently.
Scaffolding sent on hire remains your property. It moves on a delivery challan, not a tax invoice, and an e-way bill is required when the value exceeds ₹50,000. Return movements also need a challan. Your monthly rent invoice should reference the challans to show which quantities were on hire.
When the client loses components and pays their value, you are supplying those goods to the client. The recovery is taxable at the rate applicable to the goods, 18% for steel scaffolding parts. Show it as a separate line with HSN 7308 rather than mixing it into the rent.
Scaffolding hire is a continuous supply of service. The invoice should be issued by the due date of each payment or at the end of each billing period specified in the contract. Delaying invoices until the job ends does not delay the tax.
Scaffolding hire firms invest heavily in steel stock and pay 18% on purchases. Composition for service providers at 6% would block credit on that stock, and builders who buy from you want a tax invoice. Most firms with steady hire income choose regular registration. Once registered, claim credit on purchases of pipes and couplers as capital goods or inputs depending on how you account for them, and keep a component-wise stock register so that quantities on hire, in the yard and lost can be reconciled at year end.
Scaffolding services are coded 995457 under special trade construction services, taxed at 18%.
Hire of steel scaffolding is taxed at 18%, matching the rate for scaffolding goods under HSN 7308.
Yes, if the value of the consignment exceeds ₹50,000. Use a delivery challan because ownership does not transfer.
Yes. Recovering the value of lost parts is a supply of goods taxed at 18% under HSN 7308.
A building contractor supplying works contract services can usually claim it. A business building on its own account faces the section 17(5) block.
State the from and to dates for each billing period and any minimum hire period from the contract. Count days from the delivery challan date to the return challan date for each lot, so partial returns reduce the rent from the right day.
Sources: CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · ICAI IDTC — Notification 9/2025-Integrated Tax (Rate) as corrected 18 Sep 2025 · CBIC — Scheme of Classification of Services (SAC annexure)
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