GST invoice format for a utensils shop (bartan store)
A bartan shop bill depends on metal and article type. Since 22 September 2025, table, kitchen and household articles and utensils of iron and steel, copper and aluminium are taxed at 5%, but spoons, ladles and cutlery of heading 8215, knives, glassware, plastic kitchenware and gas stoves remain at 18%. Because steel and copper utensils are often sold by weight, the invoice should show metal, gauge, weight and rate per kg, and engraving or name punching where done.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a utensils shop invoice needs
Metal and finish
Steel, copper, brass, aluminium and hard-anodised utensils fall under different headings. Naming the metal on each line supports the HSN and shows why most utensils are at 5% while some items differ.
Weight and rate per kg
Steel and copper bartan are commonly priced by weight. Showing weight in kg and rate per kg on the line makes the price transparent and matches the way customers compare prices across shops.
Gauge or capacity
Thickness of metal and capacity in litres decide the quality and price of cookers, kadhais and storage containers. These details confirm the product supplied. They matter for exchanges.
Name engraving
Wedding and gift sets are engraved or punched with names. Recording the text and any engraving charge on the bill prevents disputes and explains why the item cannot be returned.
Old utensil exchange
Customers exchange old brass, copper or steel utensils for new ones. Recording weight and value given separately, after the tax total, keeps the taxable value of the new utensils correct.
Set composition
Dinner sets and gift sets are sold as one unit. Listing what the set contains helps the customer check the box and shows whether all items share the same rate.
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 utensils from 12% to 5%. 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, as well as tableware and kitchenware of porcelain or other ceramics under 6911 and 6912, in the 5% schedule. These are the core of a bartan shop's sales, so most of its bills now carry 5%. The schedule still keeps some 7323 items, such as pot scourers and steel wool, at 18%, so even within steel the shop should classify by article, not just by metal.
Cutlery, knives, glass and plastic at 18%
Not everything in a kitchenware shop is a utensil under these entries. Spoons, forks, ladles, skimmers and cake servers of heading 8215 and knives of 8211 are at 18% under Notification 9/2025. Glassware for table and kitchen use (7013), plastic tableware and kitchenware (3924) and cooking stoves and ranges of 7321 also remain at 18%, although kerosene and wood-burning stoves have a 5% entry. A shop that lets its default rate apply to every steel item will under-tax cutlery and spoon sets, which are among its fastest sellers. Separate item groups by heading avoid this.
Selling by weight and old metal exchange
Utensils priced by weight should show quantity in kilograms with the rate per kg, using the KGS unit, so that the HSN summary reports weight correctly. When customers bring old brass, copper or steel utensils in exchange, the shop is buying used metal from an unregistered person. Charge GST on the full value of the new utensils, record the old metal on a separate purchase voucher with weight and rate, and show its value as an adjustment against the amount payable after the tax total. This keeps the new sale's value aligned with Rule 27 and the old metal traceable.
Wedding sets and bulk orders
Wedding utensil sets, often with engraving, are large orders booked in advance. Since these are goods, a regular dealer does not pay GST on the advance; tax is due on the invoice at delivery. If a set mixes 5% steel utensils with 18% spoons and glassware for one price, it is a mixed supply taxed at the highest rate, so list items separately with their own prices. For deliveries above the e-way bill threshold, generate the e-way bill before sending the set to the customer's home or venue. Record any engraving text on the invoice.
Common billing mistakes
✕Billing spoon sets, ladles and knives at the 5% utensil rate when cutlery of headings 8215 and 8211 remains at 18%.
✕Pricing steel utensils by weight on the bill but recording quantity as pieces, so the HSN summary never matches stock.
✕Reducing the taxable value of new utensils by the value of old brass or copper taken in exchange. at the counter.
✕Selling a wedding set with glassware and cutlery for one price at 5% instead of the highest rate in the set.
Utensils shop GST invoice: FAQ
What is the GST rate on steel utensils?
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Table, kitchen and household articles and utensils of iron and steel under heading 7323 are taxed at 5% from 22 September 2025. Copper (7418) and aluminium (7615) utensils are also at 5%. Spoons, ladles and other cutlery of heading 8215 remain at 18%.
Are spoons and ladles taxed like utensils?
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No. Spoons, forks, ladles, skimmers and similar kitchen tools fall under heading 8215, which stays at 18%. Knives are under 8211 at 18% as well. Only articles that fall under the utensil entries of 7323, 7418 or 7615 get the 5% rate.
What GST applies to a gas stove?
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Cooking stoves and ranges under heading 7321 that run on gas remain at 18%. Kerosene stoves and wood-burning stoves have a separate 5% entry, and solar cookers are also at 5%. Electrical induction cooktops are classified separately, so check each product.
How should old utensils given in exchange be recorded?
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Record the old utensils on a purchase voucher with weight, metal and rate. On the sales invoice, charge GST on the full value of the new utensils and show the old metal's value as an adjustment after the tax total. Do not reduce the taxable value of the new items.