Manufacturing

GST invoice format for a steel fabrication workshop

A steel fabricator's GST invoice should describe each fabricated item by structure type, weight in kilograms or tonnes and HSN 7308 (structures) or 7326 (other articles of iron or steel), both taxed at 18% from 22 September 2025. It should record the drawing or work order reference, the steel grade, whether painting or galvanising is included, the delivery site, and vehicle details for the e-way bill, because heavy structural consignments almost always cross the ₹50,000 movement threshold.

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Sample steel fabricator invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Fabricated MS industrial shed structure (columns, rafters, purlins) as per drawing	7308	4200 KGS	92.00	3,86,400.00	18%
MS angle 50x50x6 mm (unfabricated, supplied loose)	7216	350 KGS	68.00	23,800.00	18%
Fabricated MS sliding gate with track, primer painted	7308	1 NOS	48,000.00	48,000.00	18%
Fabricated MS cable tray support brackets	7326	120 NOS	185.00	22,200.00	18%
Foundation bolts M20 x 600 mm with nuts and washers	7318	48 SET	145.00	6,960.00	18%
Taxable value				₹4,87,360.00
GST (CGST + SGST, or IGST if inter-state)				₹87,724.80
Invoice total				₹5,75,084.80

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

Extra fields a steel fabricator invoice needs

Drawing / work order number: Fabricated structures are made to a client drawing. Printing the drawing number and revision on the invoice ties the billed tonnage to an approved design and settles later disputes over extra members, cleats or gusset plates.
Billed weight basis: State whether weight is theoretical (from section tables) or actual (weighbridge slip). Clients and auditors often reconcile the two, and the difference between them explains most quantity disputes in structural billing.
Steel grade and section sizes: Note grade such as E250 or E350 and the main sections used (ISMB, ISMC, angles, plates). It proves the material matches the specification the buyer paid for and supports their quality inspection.
Surface treatment: Mention primer coats, enamel painting or hot-dip galvanising and whether it is included in the per-kg rate. Galvanising done by an outside job worker is a frequent source of separate billing confusion.
Delivery site and erection status: Record whether the price is ex-works, delivered at site, or supplied and erected. Supply-plus-erection contracts can become works contracts for immovable property, which change the tax treatment entirely.
Weighbridge slip number: Large consignments are weighed before dispatch. Quoting the slip number lets the buyer match the invoice quantity to the e-way bill and the gate-entry record at their site.

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 steel fabricator

Structures versus other articles of steel

Heading 7308 covers structures and parts of structures such as roof frameworks, towers, doors, windows, shutters, railings and columns made of iron or steel. Brackets, machine frames, fabricated items that are not structures and similar goods generally fall under 7326. Under Notification 9/2025-Central Tax (Rate) both sit in the 18% schedule, so the rate does not change between them, but the HSN reported in GSTR-1 should still be the correct one. Loose sections you resell without working them, such as angles under 7216 or bars under 7213 to 7215, keep their own headings and are also taxed at 18%.

Supply-only versus supply and erection

If you only fabricate and deliver, the invoice is a plain supply of goods at 18%. If you fabricate, deliver and erect a shed that becomes part of a building on the client's land, the contract may be a works contract relating to immovable property, which is treated as a supply of services with different input tax credit restrictions for the buyer. Keep separate line items for erection charges, and when the contract is a single composite works contract, take advice before choosing between a goods invoice and a works contract invoice.

E-way bill for long and heavy loads

Fabricated structures usually move in full truckloads well above ₹50,000 in value, so an e-way bill is needed before dispatch. Over-dimensional cargo has a shorter validity distance per day, so generate the e-way bill close to dispatch. When one structure is sent in several trucks, Rule 55(5) allows the full invoice to travel with the first lot and delivery challans with the rest, each lot carrying its own e-way bill.

Sending material for galvanising or machining

Many fabricators send parts to a galvanising plant or a machine shop as job work. Under section 143 these goods move on a delivery challan, not an invoice, and inter-state movement to a job worker needs an e-way bill whatever the value. The goods must come back within one year, or the original removal is treated as a supply on the day it left. Report the challans in ITC-04 as required for your turnover band.

Scrap sales and TCS

Off-cuts, burr and end pieces are sold as iron and steel scrap. That sale needs its own tax invoice with the scrap HSN, and under the Income-tax Act the seller of scrap generally has to collect tax at source from the buyer. Do not net scrap value off the client's structural invoice, as that understates turnover and hides a taxable supply.

Common billing mistakes

Billing the whole job under one line 'fabrication charges' with a service code when the client is actually buying fabricated steel goods, which confuses the HSN and the buyer's input tax credit.
Using theoretical weight on the invoice but weighbridge weight on the e-way bill, leaving a quantity mismatch that a checking officer will question.
Including site erection labour inside the per-kg rate without stating it, which later makes it impossible to separate goods value from works contract value.
Forgetting delivery challans when sending members to a galvaniser, so the outward movement looks like an unrecorded supply.

Steel fabricator GST invoice: FAQ

What HSN code should a steel fabricator use for a shed structure?

A fabricated steel shed, truss, column, rafter or purlin set is classified under heading 7308, structures and parts of structures of iron or steel. Prefabricated buildings as a whole fall under 9406. From 22 September 2025 heading 7308 is taxed at 18%, so the invoice should show 9% CGST plus 9% SGST, or 18% IGST for an inter-state client.

Can I bill per kilogram on a GST invoice?

Yes. Use KGS or MTS as the unit quantity code and show the rate per kilogram. Make sure the total weight on the invoice matches the e-way bill and the weighbridge slip. If you also quote a lump sum for a gate or staircase, bill it as NOS with a short specification so the buyer can still verify it.

Is GST payable on scrap generated during fabrication?

Yes. Selling iron and steel scrap is a taxable supply and needs its own tax invoice. Check the current rate for the exact scrap heading at the time of sale, and remember that income-tax TCS provisions on scrap sales apply separately from GST.

Do I need an e-invoice for structural steel supplies?

If your aggregate annual turnover in any financial year since 2017-18 has crossed ₹5 crore, B2B invoices must be reported to the Invoice Registration Portal and carry the IRN and QR code. Many mid-sized fabricators cross this limit because steel tonnage values are high.

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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