Construction Contractor Invoice Template

Why this template?

Construction services fall under works contract with GST at 5% for affordable residential projects and 12% for commercial construction. ITC is restricted on works contract services used for immovable property. Sub-contractors follow the same rates as the main contractor.

Common HSN/SAC codes for Construction Contractor

Sample line items

• Civil construction works
• RCC framework charges
• Plastering and finishing
• Labour and material contract
• Site supervision charges

Industry-specific notes

• Works contract for residential (affordable housing): 5% GST, no ITC
• Works contract for commercial buildings: 12% GST
• ITC on inputs is NOT available for works contract services
• Sub-contractor rate must match main contractor rate
• E-way bill required for cement, steel, and other goods above ₹50K