Interior Design Invoice Format (With IGST)

Under the IGST Act, services directly related to immovable property - including those of architects and interior decorators - are supplied where the property is located. That rule applies whether or not the client is GST-registered.

So a Bengaluru firm designing a home in Bengaluru charges CGST and SGST, but the same firm designing an office in Chennai charges IGST, with Tamil Nadu as the place of supply. Set the place of supply to the site's state and the generator picks the right tax.

Design projects run for months, so invoice at agreed stages rather than at the end - for example concept, detailed drawings and execution supervision. Name the stage in the description and refer to your agreement in the notes.

Keep the design fee separate from materials, furniture or execution work. Those may be supplies of goods or works contracts, with their own codes and rates, so bill them on their own lines or on a separate invoice.