AMC Invoice Format: Annual Maintenance Contract Billing
AMC invoice format for annual maintenance contracts in India: required GST fields, SAC code, advance and quarterly billing, a filled sample and common errors.
An AMC invoice format is the layout a maintenance provider uses to bill a customer under an annual maintenance contract: the contract details, the period covered, the equipment, the fee and the GST. In India it is one of the most common service invoices, used for air conditioners, computers and printers, CCTV systems, lifts, diesel generators, RO water plants and medical equipment.
Because the AMC runs for a year and is often billed in instalments, the invoice has to do two jobs: meet GST tax invoice rules, and make it obvious which part of the contract is being paid. This guide covers both, with a worked sample.
Types of annual maintenance contracts
- Comprehensive AMC: labour, scheduled preventive maintenance and spare parts (except listed exclusions such as consumables, physical damage and electrical surge damage) are covered by the fee.
- Non-comprehensive AMC (labour AMC): visits and labour are covered; parts are charged separately when replaced.
- Preventive-only AMC: a fixed number of service visits per year, with breakdown calls charged extra.
State the type on the invoice. It sets expectations and explains why a non-comprehensive customer may receive separate parts invoices during the year.
AMC invoice format: fields to include
Supplier details
- Business name, address, phone, email
- GSTIN and PAN
- Invoice number (unique, consecutive, up to 16 characters under GST rules) and invoice date
Customer details
- Customer name and billing address
- Customer GSTIN (for B2B, so they can claim input tax credit)
- Place of supply (state name and code)
- Site address, if different from billing
Contract details
- AMC contract number and date
- Contract type (comprehensive or non-comprehensive)
- Contract period, for example 1 April 2026 to 31 March 2027
- Billing period covered by this invoice, for example Q3: 1 October to 31 December 2026
- Equipment list with make, model, serial or asset numbers and location
- Number of preventive visits included
Charges and tax
- Description of service
- SAC code (maintenance and repair services fall under heading 9987; use the specific six-digit code that fits the equipment). Our guide to HSN and SAC codes explains how to find the right one.
- Taxable value
- CGST and SGST for intra-state supply, or IGST for inter-state supply, with rate and amount
- Total invoice value in figures and words
Payment and signature
- Payment due date and bank details or UPI ID
- TDS note if the customer deducts TDS on payment
- Signature or digital signature of the authorized signatory
For the full list of GST tax invoice rules, see our GST invoice guide.
Sample AMC invoice (quarterly billing)
An IT services company in Pune has a comprehensive AMC with an office in the same state for 10 desktop computers and 2 laser printers. The annual fee is ₹48,000, billed quarterly in advance. GST is 18% (CGST 9% + SGST 9%).
| Description | SAC | Period | Taxable value |
|---|---|---|---|
| Comprehensive AMC, 10 desktops + 2 laser printers, contract AMC/26-27/014, includes 1 preventive visit per month | 9987 | 1 Oct 2026 to 31 Dec 2026 (Q3) | ₹12,000.00 |
| CGST @ 9% | ₹1,080.00 | ||
| SGST @ 9% | ₹1,080.00 | ||
| Invoice total | ₹14,160.00 |
Amount in words: Rupees Fourteen Thousand One Hundred Sixty only. The math: ₹48,000 / 4 quarters = ₹12,000. GST at 18% is ₹2,160, split equally into ₹1,080 CGST and ₹1,080 SGST. If the customer were in another state, the invoice would show a single IGST line of ₹2,160 instead. For step-by-step GST math, see how to calculate GST.
Note on the invoice: "Invoice 3 of 4 under contract AMC/26-27/014. Consumables (toner, ink, paper) and damage due to misuse or power surges are excluded."
Annual billing example
A smaller AMC for 4 split air conditioners at ₹2,500 per unit per year: 4 x ₹2,500 = ₹10,000, plus 18% GST of ₹1,800, total ₹11,800, billed once at the start of the contract. List each AC's location and serial number so service visits can be traced back to the contract.
When to issue the AMC invoice
An AMC is usually a continuous supply of services, so the invoice timing follows the contract's payment terms rather than the date each visit happens. Where the contract sets due dates for payment, the tax invoice should be issued on or before each due date; where no due date can be worked out, it should be issued on or before the date payment is received; and where payment is tied to an event, on or before that event is completed. CBIC applied this rule in a recent clarification, Circular No. 221/15/2024-GST, which discusses section 31(5) of the CGST Act. This is general information, not tax advice; confirm the timing for your contract with your GST practitioner.
Billing cycles compared
| Cycle | Works well for | Watch out for |
|---|---|---|
| Annual in advance | Small contracts, residential customers | Larger upfront cost may slow renewals |
| Half-yearly | Mid-size offices | Two renewal reminders per year |
| Quarterly | Corporate and institutional customers | Track which quarters are paid |
| Monthly | Large multi-site contracts | More invoices; consider a monthly invoice template to keep them consistent |
Linking service visits to the AMC
Customers renew AMCs when they can see the work being done. Record every preventive and breakdown visit on a service report signed by the customer, and quote the AMC number on each report. At renewal time, attach a summary: visits made, issues fixed, parts replaced under the comprehensive cover. Parts outside the contract go on a separate invoice that references the same AMC number.
Parts invoices under a non-comprehensive AMC
On a non-comprehensive AMC, any spare part replaced during the year is billed on a separate invoice. Keep it linked to the contract so the customer's accounts team does not confuse it with the AMC fee. Example: a compressor capacitor and a fan motor replaced on one of the customer's ACs.
| Description | HSN | Qty | Rate | Taxable value |
|---|---|---|---|---|
| Capacitor 45 mfd, AC unit at 2nd floor, serial AC-2231 (AMC/26-27/022) | As per part | 1 | ₹650.00 | ₹650.00 |
| Outdoor fan motor, same unit | As per part | 1 | ₹3,200.00 | ₹3,200.00 |
Parts are goods, so each uses its own HSN code and GST rate rather than the SAC code of the AMC service. Labour for fitting them is already covered by the AMC fee, so it should not be billed again. If the rates for the parts differ, show the tax for each line separately.
Renewal invoices and price changes
Most AMCs renew each year, often with a price increase. Do not just send a new invoice at a higher amount. Send a renewal letter or quotation first, about 30 days before expiry, that states the new period, the revised fee and any change in the equipment list. Once the customer confirms, issue the first invoice of the new contract under a new contract number. Example: a 7% increase on ₹48,000 gives ₹51,360 for the next year, or ₹12,840 per quarter before GST.
Equipment that has aged a lot may be accepted only on a non-comprehensive basis at renewal, so note any change of type clearly in both the renewal letter and the invoice.
TDS on AMC payments
Business customers in India often deduct TDS before paying a service provider. Your invoice should still show the full taxable value and GST; the customer pays the net amount and later issues a TDS certificate. Record the deduction against the invoice in your books so the invoice does not look partly unpaid. The applicable section and rate depend on the nature of the contract, so confirm with the customer's accounts team and your tax adviser.
AMC invoices outside India
The same structure works elsewhere as a maintenance contract invoice. In the UAE, add your TRN and 5% VAT. In the UK, a VAT-registered provider adds 20% VAT. In the US, maintenance contracts are taxable in some states and not others, especially where parts are included. The contract period, billing period and equipment list stay the same.
Common AMC invoice mistakes
- No billing period on the invoice, so the customer pays the same quarter twice or skips one.
- Wrong tax type: charging CGST and SGST when the customer is in another state, or IGST when they are in the same state.
- Missing customer GSTIN on B2B invoices, which blocks the customer's input tax credit.
- Vague equipment list without serial numbers, leading to disputes about what is covered.
- Not stating exclusions on a comprehensive AMC.
- Late invoicing after the payment due date in the contract.
- Silent renewals: invoicing a new year without a renewal agreement or price confirmation.
For recurring contracts, our guide to recurring invoices shows how to schedule and number them. To create your next AMC invoice, open our free invoice generator, add your GSTIN, contract details and tax lines, and download the finished invoice as a PDF. It is free and you do not need to create an account.
Frequently asked questions
What is an AMC invoice?
An AMC invoice is the bill a service provider issues under an annual maintenance contract, where the provider agrees to maintain equipment such as air conditioners, computers, lifts, generators or RO plants for a fixed fee over a year. The invoice shows the contract number, contract period, equipment covered, billing period, fee, tax and amount due. It may be issued once for the whole year or in monthly, quarterly or half-yearly instalments.
What is the GST rate on an AMC in India?
Most maintenance and repair services, including typical AMCs for machinery, electronics and office equipment, attract GST at 18%. A comprehensive AMC that includes spare parts is usually treated as a composite supply where the service is the principal supply, so the service rate generally applies to the whole contract value. Rates can differ for specific items and can change, so confirm the current rate and SAC code with your tax adviser.
Which SAC code is used for AMC services?
AMC services generally fall under SAC heading 9987, which covers maintenance, repair and installation services other than construction. Within that heading there are more specific six-digit codes for different kinds of equipment, such as commercial and industrial machinery, electrical equipment, computers and lifts. Pick the code that matches the equipment covered, and use the same code consistently across the contract.
When should an AMC invoice be issued under GST?
An AMC is usually a continuous supply of services. Where the contract fixes the due date of payment, the tax invoice should be issued on or before that due date. Where no due date can be worked out from the contract, the invoice should be issued on or before the date the payment is received. Where payment is linked to an event, it should be issued on or before that event is completed. Check current CBIC guidance for your case.
What is the difference between comprehensive and non-comprehensive AMC?
A comprehensive AMC covers labour, preventive maintenance visits and most spare parts within the contract fee, usually excluding consumables and physical damage. A non-comprehensive AMC covers labour and visits only, and the customer pays separately for parts. On the invoice, a non-comprehensive AMC often leads to extra invoices during the year for parts, so the AMC invoice should state clearly which type the contract is.
Can I raise one AMC invoice for the full year in advance?
Yes. Many AMCs are billed annually in advance, especially for small contracts. GST is then charged on the full year's fee when the invoice is issued or payment is received. For larger contracts, quarterly or monthly billing is common because it spreads the cost for the customer. Whatever you choose, state the billing cycle in the contract and on each invoice so the customer can match payments to periods.
Invoice Creator Editorial Team
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