GST Invoice Format for Construction & Contractors

Works contracts, material supply, and running bills — construction invoicing with SAC 9954.

Construction billing mixes a works-contract service (SAC 9954 group, generally 18%) with material supplies at wildly different rates — cement at 28%, steel at 18%. Contractors also bill in stages against running accounts, so each invoice must reference the contract, the stage, and any retention or advance adjustments.

What this invoice format must include

Works contract = service

A composite works contract is a service under the SAC 9954 group — one line at 18%, not a split of materials and labour.

Pure material supply at goods rates

Selling cement (28%, HSN 2523) or TMT bars (18%, HSN 7214) without installation is a goods sale at each item's own rate.

Stage/running-account references

RA bills must reference the contract, the completed stage or measurement, and cumulative billing to date.

Retention and mobilisation advances

GST applies when the invoice is raised or payment received, whichever is earlier — advances need receipt vouchers with tax.

Sample line items

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

Description	HSN/SAC	Qty	Rate (₹)	GST
Civil works — RA Bill 3, second-floor slab (contract CW-104)	995411	1	450,000	18%
OPC cement 50kg bags (supply only)	252329	200	380	28%
TMT bars Fe500 12mm (supply only)	721420	3	52,000	18%

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Part of our guide to GST invoice formats by industry. Also see: GST Invoice Format for Pharmacies · GST Invoice Format for Electronics Retailers

Frequently asked questions

Composite works contracts are generally 18% under the SAC 9954 group. Certain government and affordable-housing works attract concessional rates per notification.

Not for a works contract — it's a single service supply at the works-contract rate. Separate billing applies only when you supply materials alone, at each item's goods rate.

For services, GST is payable on advances when received — issue a receipt voucher with tax, then adjust it against the stage invoice.

Material movements above the threshold need e-way bills matching the invoice — consignor, consignee, HSN, and value must line up exactly.

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