Invoice formats by trade
A generic template gets you a document. It does not tell a photographer to put the licence term on the invoice, or warn an interior designer that the place of supply follows the property rather than the client. These pages carry what is specific to each trade.
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Freelance web developer
SAC 998314 · 18%
Web development is billed under SAC 998314 at 18% GST. Bill by milestone or by hour, and treat overseas clients as export of services rather than an ordinary inter-state supply.
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Graphic designer
SAC 998391 · 18%
Design services fall under SAC 998391 at 18% GST. Bill the design fee and any usage licence as separate lines, and cap revision rounds explicitly on the invoice.
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Chartered accountant
SAC 998222 · 18%
Accounting and audit services are billed under SAC 998222 at 18% GST. Keep statutory fees paid on the client behalf out of your taxable value by billing them as a pure agent recovery.
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Photographer
SAC 998383 · 18%
Photography is billed under SAC 998383 at 18% GST. Separate the shoot fee, the post-production and the image licence, and put travel and assistant costs on their own lines.
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Interior designer
SAC 998391 · 18%
Interior design is billed under SAC 998391 at 18% GST, but the place of supply is where the property is located, not where your client lives.
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Tutor or coaching centre
SAC 999293 · 18%
Coaching and private tuition is billed under SAC 999293 at 18% GST. The education exemption covers recognised institutions delivering a curriculum leading to a recognised qualification, which is narrower than most coaching centres assume.
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Goods transporter
SAC 996511 · 5% or 12%, depending on the option exercised
Goods transport is billed under SAC 996511, and for a goods transport agency the tax is frequently payable by the recipient under reverse charge rather than by you.
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Construction contractor
SAC 995411 · 18%, with 12% and 5% for specified categories
Construction is billed under SAC 995411 as a works contract, which is a supply of service even though it includes materials. Bill through running account bills against measured work.
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Digital marketing agency
SAC 998361 · 18%
Marketing services are billed under SAC 998361, and media buying under 998365, both at 18% GST. Ad spend recovered from the client is not your revenue and belongs on its own line.
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Garment retailer
HSN 6109 · Rate varies by category and, historically, by value per piece
Garments use HSN codes in chapters 61 and 62, and the GST rate has historically depended on the sale value per piece, so a single invoice can legitimately carry two different rates.
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Restaurant or caterer
SAC 996331 · 5% without input tax credit, or 18% in specified premises
Restaurant service is billed under SAC 996331. The commonly applied 5% rate comes with input tax credit disallowed, which changes how you should price rather than just how you invoice.
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Medical practitioner
SAC 999312 · Exempt for healthcare services; taxable for specified supplies
Healthcare services by a recognised practitioner are exempt from GST, but cosmetic procedures, dietary supplements sold at the clinic and room rent above the notified threshold are not, so a mixed practice needs two document types.