GST invoice format for a truck dealer (commercial vehicle dealer)
A commercial vehicle dealer sells trucks, tippers, pickups and cab-chassis under HSN 8704, chassis with engines under 8706 and bodies under 8707, all reduced from 28% to 18% on 22 September 2025. The invoice must show chassis and engine numbers, gross vehicle weight, axle configuration, body type, the buyer's GSTIN for credit, the financier for hypothecation, and separately priced bodies, tipping gear or accessories. Fleet buyers expect an e-invoice once the dealer crosses the turnover limit.
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Truck, 19 tonne GVW, 4x2, cab with deck body (chassis as per annexure)
8704
1 NOS
24,50,000.00
24,50,000.00
18%
Cab-chassis, 28 tonne GVW, 6x4 tipper
8706
1 NOS
31,00,000.00
31,00,000.00
18%
Tipper body, 16 cum, fitted
8707
1 NOS
4,20,000.00
4,20,000.00
18%
Pickup truck, 1.5 tonne payload
8704
1 NOS
9,80,000.00
9,80,000.00
18%
Seat set for driver cabin
9401
1 SET
8,500.00
8,500.00
18%
Taxable value
₹69,58,500.00
GST (CGST + SGST, or IGST if inter-state)
₹12,52,530.00
Invoice total
₹82,11,030.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a truck dealer invoice needs
Chassis and engine number
Each truck is identified by its chassis and engine numbers for registration, permit, finance and insurance. These must match the manufacturer's records exactly.
Gross vehicle weight (GVW) and axle configuration
Tax on road, permits and buyer suitability depend on GVW and axle setup such as 6x2 or 10x2. The figures on the bill help the RTO and the buyer.
Cab chassis or fully built
Trucks are sold as cab-chassis or with bodies. Separate lines for chassis and body show what the dealer has supplied and which HSN applies.
Body builder name and body type
Load bodies, tipper bodies and containers are often built by third parties. Naming the builder and body type links the invoice to fitness certification.
Buyer GSTIN and place of supply
Trucks are business assets. The buyer's GSTIN and state of registration determine IGST or CGST plus SGST, and allow the buyer to claim credit.
Financier hypothecation
Most commercial vehicles are financed. The financier's name must appear for the registration certificate endorsement and loan release.
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)
The 56th GST Council moved motor vehicles for transport of goods under 8704, chassis fitted with engines under 8706, bodies including cabs under 8707 and parts under 8708 from 28% to 18%. Notification 9/2025-CT(Rate) lists 8704 in Schedule II including refrigerated vehicles, which were already at 18%. The PIB FAQs confirm 18% for lorries and trucks. Dealers should update both the vehicle and body price lists, since bodies built locally were previously billed at 28%.
Credit for transporters
A truck bought by a GTA or a business for transport of goods is generally eligible for input tax credit, because the section 17(5) block applies to vehicles carrying persons up to 13 seats, not to goods carriers. However, a GTA paying 5% without credit cannot use that credit. Dealers should print the buyer's GSTIN on every B2B sale and generate an e-invoice where applicable, since the credit depends on the invoice appearing in the buyer's GSTR-2B.
Chassis sold with third-party bodies
When the dealer sells a cab-chassis and a separate body builder supplies the body on the buyer's order, there are two supplies, each with its own invoice. If the dealer buys the body and sells a fully built truck, the dealer's invoice covers both. Either way the body under 8707 carries 18%. Clarity on who supplied the body matters for warranty and for the registration documents.
E-way bills for vehicle movement
New trucks driven from the dealer's yard to the buyer, or moved from the manufacturer's plant to the dealer, move under e-way bills as goods. Where a vehicle is driven on its own wheels, the e-way bill rules provide for the vehicle itself as the conveyance, and the temporary registration number should be entered. Check the e-way bill rules for vehicles moved under their own power before each dispatch.
Exchange of old trucks
Fleet owners often trade in old trucks. The old truck sold by a registered transporter is a taxable supply by that transporter, who must issue an invoice to the dealer. Its value should not be netted off the new truck's price on the dealer's invoice. Show the new truck at full value and settle the exchange separately.
Common billing mistakes
✕Continuing to bill trucks, tippers or bodies at 28% after 22 September 2025.
✕Netting an old truck's exchange value off the new truck's invoice.
✕Selling to a transporter without capturing its GSTIN, so it loses credit on the truck.
✕Invoicing chassis and body as one line when they were supplied by different parties.
Truck Dealer GST invoice: FAQ
What is the GST on trucks after September 2025?
+
Motor vehicles for transport of goods under HSN 8704, including trucks and pickups, attract 18% from 22 September 2025, reduced from 28%. Chassis under 8706 and bodies under 8707 also attract 18%.
Can a transporter claim credit on a new truck?
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Yes, a goods carriage used in business is generally eligible for credit. A GTA that pays 5% without credit cannot use it, so the benefit depends on the GTA's chosen option.
Which HSN applies to a cab-chassis?
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A chassis fitted with an engine, sold without a load body, falls under HSN 8706. A complete truck with cab and body falls under 8704.
Does a truck dealer need to generate an e-invoice?
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Yes, once the dealer's aggregate turnover exceeds the e-invoicing limit, every sale to a registered transporter or business needs an IRN. With truck values running into lakhs, most dealers are above the limit.
Should body building charges be on the dealer's invoice?
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Only if the dealer itself supplies the body. When the buyer engages a body builder directly, the builder issues its own invoice under 8707 at 18%, and the dealer's invoice covers only the chassis.