GST Invoice Format for Electronics Retailers

Phones, laptops, and accessories — high-value line items where the serial number matters as much as the tax breakup.

Electronics retail bills carry few line items but high values, so a single wrong GST rate or missing serial number is expensive. Phones (HSN 8517) and laptops (HSN 8471) sit at 18%, while some accessories differ — and every warranty claim starts with the serial number printed on your invoice.

What this invoice format must include

Serial / IMEI per unit

Warranty and insurance claims depend on it. Print the IMEI for phones and serial numbers for laptops and appliances on the invoice line.

Correct 8-digit classification for high-value goods

Mobile phones are 851712, portable computers 847130. Precise codes protect input credit for your B2B buyers.

Exchange and buyback adjustments

Old-device exchange discounts reduce the taxable value only if shown on the invoice as a discount before tax.

B2B invoices above ₹50,000 need transport-ready details

Bulk supply to offices triggers e-way bill territory — the invoice fields must match the e-way bill exactly.

Sample line items

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

Description	HSN/SAC	Qty	Rate (₹)	GST
Smartphone 128GB (IMEI: 35-XXXXXX-XXXXXX-X)	851712	1	24,999	18%
Laptop 15.6" i5/16GB (S/N: ABC123)	847130	1	58,999	18%
USB-C fast charger 45W	850440	2	1,499	18%

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

Part of our guide to GST invoice formats by industry. Also see: GST Invoice Format for Pharmacies · GST Invoice Format for Textiles & Garments

Frequently asked questions

Mobile phones attract 18% GST under HSN 851712 — split 9% CGST + 9% SGST for intra-state sales, or 18% IGST across states.

GST rules don't mandate it, but manufacturers require the invoice IMEI for warranty service, so every phone bill should print it.

A buyback or exchange discount shown on the invoice reduces the taxable value; GST applies to the net amount the customer pays.

Yes — extended warranty is a service, billed under SAC with 18% GST, usually as a separate line item.

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