Free GST Contractor Bill Generator

#	Description of Work	SAC/HSN	Qty	Unit	Rate (₹)	Amount (₹)
1	Work item description	9954	—	Sq.ft	—	0.00

What a GST-compliant contractor bill must include

Whether you call it a contractor bill, work bill, or tax invoice, a GST-registered contractor's invoice needs a specific set of fields to be valid for the client's input tax credit. This generator covers all of them:

Your name, address and GSTIN — exactly as registered.
A consecutive bill number and date — e.g. INV-014 or RA-3/2026.
Client name, address and GSTIN (if the client is registered).
Description of work with SAC code — construction services fall under SAC 9954.
Quantity, unit, rate and taxable value for each work item.
GST split shown separately — CGST + SGST within your state, IGST across states.
Total in figures and words, plus your signature as authorised signatory.

How to make a contractor bill with GST — step by step

Follow these steps for any contractor or works-contract invoice, then use the generator above to produce the finished document:

Confirm your registration and the place of supply. If you and the client are registered in the same state, charge CGST + SGST; if the client's registered address or the site is in a different state, charge IGST instead.
Identify the correct GST rate for the contract from the rate table below — most private commercial and residential works contracts attract 18%, with a few concessional categories.
Assign a consecutive invoice number and date — e.g. INV-014, or RA-3/2026 for a running account bill (see the RA workflow below).
List each work item with its SAC code, measured quantity, unit and agreed rate, exactly as billed in the BOQ or work order.
Calculate the taxable value — quantity × rate, summed across items — then apply the GST split from step 1.
Round off the total and print the amount in words; Indian invoices are expected to show both.
Add bank details and sign as authorised signatory before handing the bill to the client or submitting it for payment certification.

How are running account (RA) bills made for Indian construction projects?

Long projects aren't billed once at the end — contractors raise running account (RA) bills at agreed intervals against work actually measured on site. Each RA bill follows the same GST rules as above, plus a few construction-specific steps:

Get the measurement certified. The site engineer or architect signs off a measurement sheet (MB) for the work completed since the last RA — the bill is based on this certified record, not a verbal estimate.
Apply the work-order rates to the certified quantities to get the gross value of work done till date.
Subtract the value already billed in previous RA bills, so you're invoicing only the incremental work since the last certificate.
Deduct retention money — commonly 5–10% as per the contract — and any mobilisation advance being recovered pro-rata.
Deduct TDS where applicable — income-tax TDS under Section 194C, and GST TDS at 2% on contracts with government bodies or PSUs above ₹2.5 lakh.
Apply GST on the net taxable value and label the bill clearly — “RA Bill No. 3” — referencing the cumulative work done and the previous RA number.
Route it for certification by the client's site engineer or PMC before submitting it for payment.

Standard GST rates for construction & works contracts

A construction contract that bundles both material and labour is a works contract under GST and is treated as a supply of services, not goods. Rates vary by who is billing whom and under which scheme:

Category	GST Rate	Notes
Commercial building — works contract	18%	Standard rate for a contractor billing material + labour
Residential building (non-affordable) — works contract	18%	Contractor-to-client or contractor-to-promoter billing
Affordable housing project (govt-notified scheme)	1%*	Promoter's rate, without ITC; subject to carpet-area and value caps
Other residential apartment projects	5%*	Promoter's rate under the 2019 scheme, without ITC
Government civil works (roads, irrigation, etc.)	12–18%	Varies by notification; several concessional rates were withdrawn in recent rate rationalisations
Pure labour contract, single residential unit	Nil / exempt	Applies only where the contractor supplies no material

*The 1%/5% promoter rates apply to the developer billing the flat buyer, not to a contractor billing the developer for construction services — the two are frequently confused. GST rates are revised with government notifications from time to time (cement moved to 18% in the 2025 reforms), so treat this table as a starting reference and confirm the current rate for your exact contract with your CA.

Common SAC codes for construction work

SAC Code	Service
9954	Construction services (general heading used on most contractor bills)
995411	Construction of single & multi-dwelling residential buildings
995414	Construction of commercial buildings
995421	Construction of highways, roads and streets
995473	Painting services
998722	Repair services of other goods (misc. site repairs)

Most contractors simply use the 9954 heading on every line. Sub-codes matter mainly for large firms whose accountants file detailed GSTR returns — when in doubt, ask your CA.

Frequently asked questions

Is this contractor bill generator really free?

Yes — completely free, with no sign-up, watermark fees, or bill limits. It is built by the team behind ARC PEM, desktop expense-management software for Indian construction firms, as a free utility for contractors and builders.

Is my billing data uploaded anywhere?

No. The bill is generated entirely in your browser and nothing is sent to any server. Your firm and bank details are stored only on your own device so you don’t have to retype them next time.

What GST rate applies to construction work?

Most works contract services attract 18% GST (9% CGST + 9% SGST within a state, or 18% IGST across states). Certain specified works and pure-labour contracts for individual houses can attract concessional or nil rates. Rates change with government notifications, so confirm the applicable rate with your CA before billing.

When do I use CGST + SGST versus IGST?

If you and your client are registered in the same state, split the tax equally as CGST + SGST. If the place of supply is in a different state, charge the full rate as IGST instead.

What is the SAC code for construction services?

Construction services fall under SAC heading 9954. Common sub-codes include 995411 for residential buildings, 995414 for commercial buildings, and 995473 for painting services. If unsure, 9954 is the standard heading used on contractor invoices.

Can I raise a bill without a GSTIN?

Yes. If your turnover is below the GST registration threshold you can issue a normal bill without charging GST — choose the “No GST” option in the generator. You cannot legally charge GST without a valid GSTIN.

What is an RA (running account) bill?

On longer projects, contractors raise stage-wise running account bills — RA-1, RA-2, and so on — against measured work, instead of one final bill. You can use this generator for each RA bill; mention the RA number in the bill number or notes.

What is the GST rate for affordable housing projects?

Government-notified affordable housing projects attract a concessional 1% GST (without input tax credit) for the promoter, versus 5% for other non-affordable residential apartment projects under the same scheme. These promoter-side rates are distinct from the 18% rate a contractor charges the promoter for works-contract services — confirm which side of the transaction you're billing before applying a concessional rate.

Also try our free construction cost calculator and concrete material calculator.

GST Contractor Bill Generator