What a auto parts / spare parts shop bill must show
Every tax invoice needs the Rule 46 fields in the table further down. On top of those, a auto parts bill needs:
| What to print | Why / source |
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| Buyer GSTIN, name and place of supply for garages, fleet owners and other registered buyers | Rule 46(d), (n): the garage needs it to claim input tax credit; IGST if the buyer is in another state |
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| HSN on each part with the right digits | Notification 78/2020-CT: 4 digits on B2B bills up to ₹5 crore turnover, 6 digits above; may be skipped on B2C bills up to ₹5 crore |
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| Fitting or repair labour on its own line with SAC 9987 | Labour is a service, not a part. A separate line shows the taxable value of each |
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| E-way bill number when goods over ₹50,000 are moved | CGST Rule 138: for example a bulk delivery of parts to a garage or a fleet depot |
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| Vehicle number or model | Not a GST field. It settles wrong-part returns and warranty claims, so most parts counters write it |
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The shop columns in this format
- Part no.: The OEM or brand part number from the box. Two brake pads for the same car can have different part numbers.
- Vehicle / model: The vehicle and year the part was sold for, so a return can be checked against it.
- Warranty: For batteries and tyres, the brand's warranty as on its card. Write the battery serial number as a note.
GST rates on the sample items
From 22 September 2025 the GST Council set one rate of 18% for all auto parts, whatever their HSN, down from 28% for most parts under 8708 and engine parts under 8409. New pneumatic tyres (4011) also moved from 28% to 18%, and all batteries under 8507, lead-acid included, are at 18%. The exception is a list of tractor parts (under 8708: clutch, gear box, brake assembly, radiator, steering wheel, silencer, bumpers and others) and rear tractor tyres, which are at 5% (PIB, 56th GST Council). The sample rows use these rates; check the exact item with the rate notification or your CA. See also GST on batteries.
Common mistakes on auto parts bills
- Still charging 28% on brake pads, spark plugs, engine parts or tyres. All auto parts and new tyres are at 18% from 22 September 2025.
- Charging 18% on a listed tractor part such as a tractor clutch assembly, gear box or brake assembly, or on a rear tractor tyre. These moved to 5%.
- Adding the fitting charge into the part price. Bill labour on its own line with SAC 9987.
- Giving a garage a bill without its GSTIN. The garage cannot claim input tax credit on it.
How to use this format
- Download the format. Choose Excel (.xlsx) for automatic GST totals, Word (.docx) to edit the layout, or Print / Save as PDF to get the A4 sample as a PDF.
- Put in your shop details. Replace the sample shop name, address and GSTIN.
- Type over the sample items. Enter each item with its HSN, part no., vehicle / model, warranty, quantity, rate, discount and GST rate. In Excel the taxable value, CGST, SGST or IGST and the total fill in by themselves.
- Print, sign and keep a copy. Print on A4 or save as PDF, sign it and keep the office copy with the next invoice number in your series.
Fields every GST tax invoice needs (Rule 46)
| Field | Rule |
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| Your name, address and GSTIN | Rule 46(a) |
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| Invoice number: consecutive, up to 16 characters, unique for the financial year | Rule 46(b) |
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| Date of issue | Rule 46(c) |
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| Buyer's name, address and GSTIN if registered; for an unregistered buyer, name and address when the value is ₹50,000 or more | Rule 46(d)-(f) |
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| HSN code of each item | Rule 46(g); digits per Notification 78/2020-CT |
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| Description, quantity and unit | Rule 46(h)-(i) |
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| Taxable value after discount | Rule 46(k) |
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| GST rate and amount: CGST + SGST, or IGST for another state | Rule 46(l)-(m) |
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| Place of supply for inter-state sales; reverse charge yes/no | Rule 46(n), (p) |
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| Signature of you or your authorised person | Rule 46(q) |
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Composition dealers and shops selling only exempt goods issue a bill of supply instead (Rule 49): change the title and remove the tax columns. Full field-by-field notes: GST invoice format.