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GST invoice format for a tiles and sanitaryware dealer

A tiles and sanitaryware showroom sells by the box and by the piece to homeowners, plumbers and builders, often from a single quotation that becomes several part-deliveries. Beyond the standard fields, the invoice should show tile size and box coverage in square feet, shade or batch number so replacements match, the series and model of WCs, basins and faucets, breakage terms, and installation or plumbing services separately if you provide them, because those are services, not goods.

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Sample tiles and sanitaryware dealer invoice

DescriptionHSN/SACQtyRate (₹)Taxable (₹)GST
Vitrified floor tiles 600 x 600 mm (box of 4, 15.5 sq ft)690760 BOX780.0046,800.0018%
Ceramic wall tiles 300 x 450 mm (box of 8, 11.6 sq ft)690740 BOX520.0020,800.0018%
Wall-hung WC, ceramic, with seat cover69103 NOS8,900.0026,700.0018%
Wash basin with pedestal, ceramic69103 NOS3,200.009,600.0018%
Single-lever basin mixer, chrome plated brass84813 NOS2,650.007,950.0018%
Tile grout, epoxy, 1 kg321410 NOS640.006,400.0018%
Taxable value₹1,18,250.00
GST (CGST + SGST, or IGST if inter-state)₹21,285.00
Invoice total₹1,39,535.00

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

Extra fields a tiles and sanitaryware dealer invoice needs

Tile size, boxes and coverage
Tiles are quoted per square foot but sold in boxes. Printing size, pieces per box and coverage per box lets the buyer verify the area against the room measurement.
Shade / batch number
Tile shades vary between production batches. A batch or shade code on the invoice ensures replacement boxes ordered later match what was laid.
Model and series
WCs, basins and faucets have model numbers that decide fitting compatibility and warranty. Builders' specifications list them, so they belong on the line.
Grade (premium / standard / commercial)
Tiles come in first, second and commercial grades. Grade affects price and is the first thing checked when a customer complains about chips.
Breakage and return terms
Showrooms accept unopened boxes back within a period. Stating return terms on the invoice controls disputes when surplus tiles come back.
Site address and floor
Deliveries to upper floors carry lifting charges. A site address and floor note on the invoice prepares the delivery crew.
Architect / designer reference
Showrooms often pay referral fees to architects whose clients buy tiles. Tagging the designer on the invoice keeps the referral record straight and separates it from any discount given to the buyer, which is what reduces taxable value.
Pieces per box and wastage allowance
Builders order extra for cutting wastage, usually 5 to 10 percent. Noting the wastage allowance on the invoice explains why billed area exceeds the drawing area when the client's quantity surveyor checks the bill.

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

Read more: Delivery Challan Under GST: When and How to Use One · Advance Payment Under GST: Receipt Vouchers, Tax and Adjustment · Credit Note Under GST: When, How and By When to Issue It · GST Invoice Format: How to Lay Out a Compliant Tax Invoice

GST rules that matter for a tiles and sanitaryware dealer

Rates for tiles, sanitaryware and fittings

Ceramic flags, paving, hearth or wall tiles under heading 6907 and ceramic sinks, wash basins, WCs and similar sanitary fixtures under 6910 are in the 18% schedule of Notification 9/2025. Taps, cocks and valves under 8481, plastic sanitaryware under 3922 and grouts and putties under 3214 are also at 18%. The 2025 changes did not reduce these, but your item master should still use the correct headings, as many dealers code all goods under 6907 by default.

Installation services are separate

If your showroom also lays tiles or fixes sanitaryware, that is a works contract when done on an immovable property, taxed as a service at the rate notified for works contracts, not as goods. Bill installation separately with an SAC, or issue a works contract invoice. Do not hide labour inside the price of tiles.

Quotations, advances and part deliveries

Large projects pay an advance and take tiles in parts. GST on advances for goods is not payable, but you should issue a receipt voucher; each delivery needs a tax invoice or a delivery challan if the invoice is raised at the end. Keep the tile batch consistent across deliveries.

Returns of surplus boxes

When a customer returns unopened boxes, issue a credit note against the original invoice with the returned quantity and reverse the tax. Cash refunds without a credit note leave the GST collected on your books.

E-invoice for builder accounts

Dealers who cross the Rs 5 crore aggregate turnover limit must generate IRNs for B2B invoices to builders and contractors. Retail homeowners without GSTIN do not need IRNs.

Display samples and showroom fittings

Showrooms install sample panels, display WCs and faucets to sell from. Goods taken from stock for your own display are not a sale, but where you had claimed input tax credit on them and later dispose of them at a discount as 'ex-display', the sale is a normal taxable supply at its transaction value with a tax invoice. Mark such lines 'ex-display' on the invoice so the buyer knows the warranty position and so the discount is visibly recorded at the time of supply. Display stock written off as damaged requires reversal of the credit claimed on it.

Common billing mistakes

  • Coding faucets and valves under the tile heading instead of 8481.
  • Including tile-laying labour inside the tile rate instead of billing it as a works contract service.
  • Refunding surplus boxes in cash without a credit note.
  • Sending a second delivery from a different shade batch without recording it on the invoice.
  • Selling ex-display sanitaryware for cash at a deep discount without a tax invoice or credit reversal on scrapped pieces.

Tiles and sanitaryware dealer GST invoice: FAQ

What is the GST rate on vitrified tiles?

Ceramic tiles, including vitrified tiles classified under 6907, are in the 18% schedule.

Are WCs and basins 18%?

Yes. Ceramic sanitary fixtures under 6910 are listed at 18%, and so are plastic ones under 3922.

Should I invoice in square feet or boxes?

Invoice in boxes or pieces, which is how stock is counted, and print the square-foot coverage alongside for the buyer's reference.

How should I bill a free tile-laying offer?

If installation is free with purchase, the value is part of the tile price. Mention 'installation included' so the invoice reflects the composite deal.

Can a plumber buy at a trade price?

Yes. Give the trade discount on the invoice so taxable value reflects it, and record the plumber's GSTIN if they have one.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), dated 17-9-2025 (goods rate schedules) · GST Council — PIB press release on the 56th GST Council recommendations

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