GST Invoice Format for Auto Parts & Service Garages

Parts at 28%, labour at 18% — job-card billing that keeps both straight.

The motor trade lives with the top slab: most vehicle parts fall under HSN 8708 at 28%, tyres at 28%, while repair labour is a service at 18%. A garage invoice is naturally a mixed supply — the format must keep parts and labour as separate lines with separate rates, tied to the vehicle and job card.

What this invoice format must include

Parts and labour on separate lines

Parts at their goods rates (mostly 28%), repair labour under SAC 998714 at 18% — never a single blended line.

Vehicle identification

Registration number, odometer reading, and job-card number on the invoice — insurers and fleet customers require all three.

Correct part-level HSN

General parts 8708, tyres 4011, batteries 8507, lubricants 2710 — each with its own rate.

Warranty replacements

Free warranty parts move on delivery challans, not tax invoices — only billable work belongs on the invoice.

Sample line items

Typical line items with the HSN/SAC codes and GST rates this trade uses.

Description HSN/SAC Qty Rate (₹) GST
Brake pad set — front (MH-12-XY-9876, Job #J-2211) 8708 1 3,200 28%
Tubeless tyre 185/65 R15 401110 2 4,800 28%
Repair labour — brake overhaul 998714 1 1,500 18%

Generate an invoice like this in seconds with the free GST invoice generator — no signup needed.

Frequently asked questions

Most motor vehicle parts under HSN 8708 attract 28% GST. Batteries, lubricants, and some components carry their own classifications and rates.
As separate lines: each part at its goods rate, labour under SAC 998714 at 18%. GST computes per line.
Parts replaced free under warranty aren't a fresh supply — move them on a delivery challan. Only customer-paid work goes on the tax invoice.
Businesses using vehicles for transport of goods or passengers generally can; blocked-credit rules apply to certain passenger vehicles. Their GSTIN must be on your invoice either way.

Invoicing built for your trade

Invodo stores your products with their HSN codes and rates, numbers invoices automatically, and handles e-invoicing & e-way bills. Start free.