If you provide services such as consulting, IT development, digital marketing, legal services, or training, you must issue a GST-compliant service invoice. This guide explains the correct GST invoice format for services, required fields, SAC codes, tax calculation examples, and how to generate invoices instantly online.
A GST service invoice is a tax invoice issued by a registered service provider under the Goods and Services Tax (GST) regime in India. Unlike product invoices that use HSN codes, service invoices use SAC (Services Accounting Code).
The invoice must clearly mention:
SAC stands for Services Accounting Code. It is used to classify services under GST.
Examples:
Including the correct SAC code ensures proper tax compliance and avoids penalties.
Most services attract 18% GST, but some may be taxed at 5%, 12%, or 28% depending on category.
Service Charges: ₹50,000
GST @18%:
Total Invoice Amount = ₹59,000
If the client is in another state:
| Field | Description |
|---|---|
| Invoice Number | Unique & serially numbered |
| SAC Code | Service classification code |
| Description | Detailed explanation of service |
| Taxable Value | Amount before GST |
| GST Rate | 5%, 12%, 18%, 28% |
| Total | Final amount including tax |
CGST + SGST applied equally.
IGST applied at full rate.
The place of supply determines which tax applies. Incorrect classification can lead to compliance issues.
If you are a freelancer, see our detailed guide on GST Invoice Format for Freelancers.
You can also explore:
Instead of manually calculating taxes, you can generate a professional GST invoice instantly.