Manufacturing
A utensil manufacturer's GST invoice should describe each item by metal, gauge or thickness, capacity or size, and weight, because utensils are often priced per kilogram. From 22 September 2025, table, kitchen and household articles and utensils of iron and steel (7323), aluminium (7615) and copper (7418) are listed at 5%. Items outside those entries, such as steel scourers, knives under 8211 or electric kitchen appliances, carry 18%, so they need their own lines.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Stainless steel kadai 26 cm, 304 grade, 1.0 mm | 7323 | 200 NOS | 420.00 | 84,000.00 | 5% |
| Stainless steel dinner set 24 pieces | 7323 | 50 SET | 1,650.00 | 82,500.00 | 5% |
| Aluminium pressure cooker 5 litre, ISI marked | 7615 | 120 NOS | 980.00 | 1,17,600.00 | 5% |
| Hard-anodised aluminium tawa 28 cm | 7615 | 150 NOS | 520.00 | 78,000.00 | 5% |
| Copper water bottle 1 litre | 7418 | 300 NOS | 360.00 | 1,08,000.00 | 5% |
| Stainless steel kitchen knife 8 inch | 8211 | 200 NOS | 85.00 | 17,000.00 | 18% |
| Taxable value | ₹4,87,100.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹26,565.00 | ||||
| Invoice total | ₹5,13,665.00 | ||||
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: GST Invoice Format: How to Lay Out a Compliant Tax Invoice · GST Rates and Slabs in India: The Current Structure Explained · What Is an HSN Code and Why Does Every GST Invoice Need One? · E-Way Bill Limit and Rules: When You Need One and When You Don't
Notification 9/2025-Central Tax (Rate) lists table, kitchen or other household articles of iron and steel and utensils under 7323, of copper under 7418, and of aluminium under 7615 in the 5% schedule. The 18% schedule keeps iron or steel wool, pot scourers and scouring pads of 7323, and other aluminium and copper goods outside the household entries. A utensil maker that also makes scrubbers or industrial vessels must keep those on separate lines with the correct rate.
Kitchen knives under 8211, electric kettles, mixer-grinders and induction cooktops under chapter 85, and plastic kitchenware under 3924 are not household utensils of metal and carry their own rates. Gift sets that combine a 5% utensil with an 18% knife or appliance may be a mixed supply taxed at the highest rate in the set. Decide how to pack and price sets before printing the price list.
Wholesale steel utensils are often sold per kilogram. Record the weight on the invoice and make sure it matches the e-way bill quantity. Mixed invoices with some items per piece and others per kilogram need clear unit codes, such as NOS and KGS, for each line.
Stainless steel sheets and coils used as raw material are flat-rolled products that sit in the 18% schedule, while finished household utensils are at 5%. Utensil makers are therefore likely to accumulate input tax credit. A refund under section 54(3) for an inverted duty structure may be available using the Rule 89(5) formula, subject to notified restrictions. Clean purchase and sales invoices are essential for any claim.
Pressure cookers sold in India must conform to the Indian Standard and carry the ISI mark under a quality control order. GST does not require BIS details on invoices, but dealers and marketplaces commonly ask for them. Printing the licence number on cooker invoices avoids repeated document requests.
Household utensils of iron or steel under heading 7323 are listed at 5% from 22 September 2025. Steel scourers and scouring pads remain at 18%.
Yes. Table, kitchen and household articles of aluminium, including utensils, under heading 7615 are listed at 5%.
Household articles and utensils of copper under heading 7418 are listed at 5%.
Yes. Use the KGS unit code and show weight on the invoice. Ensure the weight matches the e-way bill.
Flat-rolled steel products are in the 18% schedule. That difference with 5% utensils can cause inverted duty credit accumulation.
Milk cans of iron or steel and of aluminium are specifically excluded from the 18% entries for other steel and aluminium goods, and they are dealt with by their own entries. Check the current entry for milk cans before billing them, and keep them on a separate line from kitchen utensils so the HSN summary is accurate.
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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