Looking for expert help with GST and income tax for aluminium and UPVC window fabricators India? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant. End-to-end filings, notices, and deadline tracking, all in one place.
Key Takeaways
- Aluminium doors, windows and profiles (heading 7610), UPVC windows (3925), toughened and float glass, and door and window fittings are all 18% GST from 22 September 2025 (Notification 9/2025-CT(Rate), Schedule II).
- A supply-and-fix job on a building is usually a works contract, a supply of services at 18% (Notification 11/2017-CT(Rate), S. No. 3(xii)). Same rate, different rules for registration, composition and TDS.
- Fitting work is a service, so GST registration starts at Rs 20 lakh turnover. Business clients usually can't claim credit on windows built into their own premises (Section 17(5)(c) and (d), CGST Act).
- Clients deduct 1% or 2% TDS under Section 194C on fixing contracts, but not on pure supply of made-to-order windows from your own material.
- Under Section 44AD, deemed profit is 6% of digital receipts and 8% of the rest, for turnover up to Rs 2 crore (Rs 3 crore if cash is within 5%).
What is the GST rate on aluminium and UPVC windows in India? Aluminium and UPVC doors and windows are taxed at 18% GST (Notification 9/2025-Central Tax (Rate), Schedule II, S. No. 339 for heading 7610 and S. No. 126 for heading 3925, in force from 22 September 2025). When you supply and fix them in a building, the job is a works contract, also taxed at 18% on its full value.
A fabrication unit usually earns money in two ways. Some customers, often builders and contractors, buy finished frames and shutters at the workshop and fit them with their own crews. Others, mostly homeowners, shops and offices, want you to measure, make, glaze and fix. The rate on both is 18%, so most fabricators assume the tax treatment is identical. It isn't. The fixing job is a service under GST, which changes your registration limit, your composition options and the TDS your clients deduct. This guide covers each one for FY 2025-26 (AY 2026-27), with the Income-tax Act 2025 sections that apply from 1 April 2026. If you also sell tiles and bathroom fittings, see our tiles and sanitaryware shop guide.
Which GST rate goes on each item you buy and sell?
Everything a window fabricator normally handles sits in Schedule II of Notification 9/2025-Central Tax (Rate). That schedule levies 9% CGST, matched by 9% SGST, so 18% within your State and 18% IGST for a sale to another State. Your purchases of profiles, glass and hardware are at the same rate as your sales, which keeps your input tax credit (ITC) simple.
Comparison
GST on Window and Door Fabrication Items (from 22 September 2025)
| What you buy or sell | HSN / SAC and entry | GST |
|---|---|---|
| Aluminium doors, windows, frames and other aluminium structures | 7610, Sch II S. No. 339 | 18% |
| Aluminium bars, rods and profiles (extrusions) | 7604, Sch II S. No. 333 | 18% |
| Aluminium tubes and pipes | 7608, Sch II S. No. 337 | 18% |
| UPVC and other plastic doors, windows and builders' ware | 3925, Sch II S. No. 126 | 18% |
| Steel doors, windows, grills and shutters | 7308, Sch II S. No. 286 | 18% |
| Float glass in sheets | 7005, Sch II S. No. 245 | 18% |
| Toughened or laminated safety glass | 7007, Sch II S. No. 247 | 18% |
| Double-glazed insulating glass units | 7008, Sch II S. No. 248 | 18% |
| Handles, hinges, rollers, stays and door closers | 8302, Sch II S. No. 377 | 18% |
| Rubber gaskets and seals | 4016, Sch II S. No. 142 | 18% |
| Screws, bolts and rivets | 7318, Sch II S. No. 296 | 18% |
| Supply-and-fix job on a building (works contract) | 9954, Notif 11/2017 S. No. 3(xii) | 18% |
Source: Notification 9/2025-Central Tax (Rate), Schedule II (9% CGST), in force 22 September 2025, as amended up to 01/2026-CT(Rate); Notification 11/2017-Central Tax (Rate), S. No. 3(xii), unchanged by Notification 15/2025-CT(Rate)
Aluminium windows are plainly in the 18% entry now. The old rate notification, 1/2017-Central Tax (Rate), carved "doors, windows and their frames" (7610 10 00) out of its main aluminium entry and listed them separately. Notification 9/2025 replaced it on 22 September 2025, and its S. No. 339 simply covers heading 7610, with no carve-out. If your billing software still carries an old split for 7610 10 00, update it to the single 18% line.
Is a supply-and-fix job a sale of goods or a works contract?
Ask one question: does the window become part of the building? A frame anchored into a wall opening and sealed in is part of immovable property. Section 2(119) of the CGST Act defines a works contract as a contract for "fabrication, completion, erection, installation, fitting out" and similar work on immovable property, where property in goods passes to the customer while the work is done. Paragraph 6(a) of Schedule II to the CGST Act then treats every works contract as a supply of services.
Counter sales are different. A builder who collects 40 sliding shutters from your workshop and fixes them with their own crew is buying goods from you.
Here's a worked bill. You supply and fix eight UPVC sliding windows with toughened glass in a three-bedroom flat:
| Line | Value |
|---|---|
| 8 UPVC sliding windows, 120 sq ft at Rs 650 per sq ft | Rs 78,000 |
| Toughened glass upgrade | Rs 12,000 |
| Fixing, sealing and site labour | Rs 10,000 |
| Taxable value | Rs 1,00,000 |
| CGST at 9% | Rs 9,000 |
| SGST at 9% | Rs 9,000 |
| Invoice total | Rs 1,18,000 |
The prices are illustrative. Since every part is 18%, it doesn't matter whether you show the lines separately or as one lump sum. The total tax is the same. What matters is that you treat the job as a works contract when you decide on registration and composition, and when you answer a client who asks about TDS.
Business clients and ITC. Section 17(5)(c) of the CGST Act blocks credit on works contract services for construction of immovable property, and Section 17(5)(d) blocks credit on goods and services a business receives to construct immovable property on its own account. Explanation 1 to Section 17(5) says construction includes renovation, additions and alterations, to the extent they're capitalised. So a shop or office that capitalises new windows generally can't claim your 18%. Say so before you quote, so the client compares prices correctly. Our works contract GST guide covers the block in more detail.
When do you need GST registration, and does composition make sense?
The basic limit is Rs 20 lakh of aggregate turnover in a financial year, or Rs 10 lakh in a special category State that hasn't raised it (Section 22(1), CGST Act). The Rs 40 lakh limit in Notification 10/2019-Central Tax is only for suppliers engaged exclusively in supplying goods, and Telangana, along with nine other States and UTs, didn't adopt it. Once you take even one supply-and-fix job, you supply services, so Rs 20 lakh applies. Our GST registration service files the application and later amendments, and our guide to the Rs 20 lakh and Rs 40 lakh limits covers the edge cases.
Composition comes in two forms, and fabricators fit them unevenly.
- Section 10(1), 1% of turnover. Making windows from profiles and glass produces a new product, which fits the definition of "manufacture" in Section 2(72) of the CGST Act. A manufacturer with previous-year turnover up to Rs 1.5 crore (Notification 14/2019-Central Tax) pays 0.5% CGST plus 0.5% SGST (Rule 7, CGST Rules). The catch is the second proviso to Section 10(1): services, and a works contract is a service, can't exceed 10% of last year's turnover or Rs 5 lakh, whichever is higher. With last year's turnover at Rs 40 lakh, your fixing jobs this year must stay within Rs 5 lakh. One large site job can break that.
- Section 10(2A), 6% of turnover. If you can't use Section 10(1) because most of your work is supply-and-fix, you can pay 3% CGST plus 3% SGST, if previous-year turnover was within Rs 50 lakh.
Both schemes bar inter-State supplies, bar ITC and bar charging GST on the bill (Section 10(2), 10(2A) and 10(4)). Run the numbers before you opt in. On the Rs 1,00,000 job above, suppose your profiles, glass and hardware cost Rs 60,000 plus Rs 10,800 GST:
- Regular scheme: you charge Rs 18,000, take Rs 10,800 as ITC and pay Rs 7,200 in cash. The client pays Rs 1,18,000.
- Section 10(2A): you charge no GST, pay 6% (Rs 6,000) and lose the Rs 10,800 credit. That's Rs 16,800 out of your margin, so to earn the same profit you'd need to bill about Rs 1,16,800.
The homeowner saves about Rs 1,200, and your paperwork shrinks. A builder or business client usually can't use your GST credit anyway because of Section 17(5). So composition mainly helps a small fabricator with homeowner customers and simple books. Our composition scheme guide has the full conditions.
Government and PSU jobs. Under Section 51 of the CGST Act, a government department, local authority or government agency deducts 1% CGST plus 1% SGST (2% in total) from payments where the value of supply under a contract exceeds Rs 2,50,000, excluding GST. That credit appears in your electronic cash ledger once the deductor files its return. Check it before you pay your own GST for the month.
Step-by-Step Guide
Monthly GST Routine for a Window Fabrication Unit
Tag each sale
Counter sale of frames and shutters (goods) or supply-and-fix job (works contract). Both are 18%, but the tag decides your composition limits and the TDS you expect.
Bill at 18% with the right code
Use heading 7610 for aluminium, 3925 for UPVC and SAC 9954 for supply-and-fix jobs on buildings. Drop any old 7610 10 00 split from your software.
Generate e-way bills
Any consignment above Rs 50,000, including profiles from your supplier and finished frames going to site, needs Part A of EWB-01 before it moves (Rule 138(1), CGST Rules).
Match ITC with GSTR-2B
Check invoices for profiles, glass, hardware, powder coating and rent against GSTR-2B before you file.
Claim GST TDS from government jobs
Accept the Section 51 credit shown on the portal so it reaches your cash ledger, then file GSTR-1 and GSTR-3B.
Source: Sections 2(72), 2(119), 10, 17(5), 22 and 51 and Schedule II para 6(a), CGST Act; Rules 7 and 138, CGST Rules; Notifications 9/2025-CT(Rate), 11/2017-CT(Rate), 10/2019-CT and 14/2019-CT
Our GST return filing service handles this every month.
How is a fabrication unit's income taxed for FY 2025-26?
Presumptive tax under Section 44AD. A resident individual, HUF or partnership firm (not an LLP) can declare 6% of receipts by bank transfer, UPI or other prescribed electronic mode and 8% of the rest as profit, if turnover is up to Rs 2 crore, or Rs 3 crore where cash receipts are within 5% (Section 44AD, Income-tax Act 1961). From tax year 2026-27 this is Section 58(2), Table S. No. 1, of the Income-tax Act 2025. Our Section 44AD guide covers the conditions.
Example: a proprietor with Rs 2.5 crore turnover, Rs 10 lakh (4%) in cash. Cash is within 5%, so the Rs 3 crore limit applies, and 44AD is available.
- Deemed profit: 6% of Rs 2,40,00,000 (Rs 14,40,000) plus 8% of Rs 10,00,000 (Rs 80,000), so Rs 15,20,000.
- Tax under the new regime: Rs 20,000 (Rs 4-8 lakh at 5%) plus Rs 40,000 (Rs 8-12 lakh at 10%) plus Rs 48,000 (Rs 3,20,000 at 15%), so Rs 1,08,000.
- Income is above Rs 12 lakh, so there's no Section 87A rebate. Add 4% cess (Rs 4,320): Rs 1,12,320, if this is the only income.
Now let cash receipts rise to Rs 15 lakh (6%). The limit drops to Rs 2 crore, the Rs 2.5 crore turnover is over it, and 44AD is out. You're taxed on actual profit from your books. With turnover above Rs 1 crore and cash above 5%, Section 44AB(a) also requires a tax audit. The higher Rs 10 crore audit limit needs both cash receipts and cash payments within 5%. From tax year 2026-27 those audit thresholds sit in Section 63(1), Table S. No. 1, of the Income-tax Act 2025. Asking site customers to pay advances and balances by UPI or bank transfer keeps both options open.
One more trap: if you declare under 44AD this year and a lower profit in any of the next five years, Section 44AD(4) bars 44AD for the following five years, with an audit required while your income is above the basic exemption limit. Our ITR filing service prepares the return under 44AD or on audited books.
What TDS applies to a window fabricator?
On your fixing contracts (Section 194C). A firm, company, government body, society or trust, or an individual or HUF whose business turnover last year was above Rs 1 crore, paying you to carry out work under a contract, deducts 1% if you're an individual or HUF and 2% if you're a firm or company. This applies once a single bill is above Rs 30,000 or the year's total is above Rs 1 lakh (Section 194C(1) and (5)).
Not on pure supply of made-to-order windows. Explanation (iv)(e) to Section 194C says "work" doesn't include manufacturing or supplying a product to the customer's specification using material bought from someone other than that customer. Windows made from profiles and glass you bought yourself and sold without fixing fall in that exclusion. Supply-and-fix contracts sit between the two, and different clients treat them differently. Check Form 26AS each quarter so you claim every rupee deducted. Our Section 194C guide covers the details.
Homeowners. Section 194C(4) excludes an individual or HUF paying for personal purposes. Section 194M asks individuals and HUFs not covered by 194C to deduct 2% on contract payments, but only where the year's total to one contractor exceeds Rs 50 lakh, which few home jobs reach.
Large buyers of goods (Section 194Q). A builder whose turnover last year was above Rs 10 crore and who buys more than Rs 50 lakh of windows from you in a year deducts 0.1% on the amount above Rs 50 lakh.
On your own payments. If you're a firm or company, or your turnover last year was above Rs 1 crore, you deduct under Section 194C when you pay a powder-coating unit or fixing subcontractor above the same limits.
From 1 April 2026 these move to Section 393 of the Income-tax Act 2025: Table S. No. 6(i) of sub-section (1) for contractors (the "work" exclusion is now in Section 402(47)(e)), S. No. 6(ii) for the individual and HUF Rs 50 lakh rule, and S. No. 8(ii) for purchase of goods. Our TDS filing service handles the quarterly returns.
Common mistakes window fabricators make
- Treating site jobs as plain sales. A supply-and-fix job is a works contract, a service. That decides your Rs 20 lakh registration limit and whether composition is still open to you.
- Opting for 1% composition, then taking big site jobs. Services above 10% of last year's turnover or Rs 5 lakh break the Section 10(1) conditions mid-year.
- Promising business clients full ITC. Windows built into a client's own premises are usually blocked under Section 17(5)(c) or (d).
- Ignoring the Section 51 credit on government work. The 2% deducted sits on the portal until you accept it.
- Letting cash creep above 5%. At Rs 2 to 3 crore of turnover, that one change takes away 44AD and can trigger a tax audit.
How Tax Garden helps window and door fabricators
We tag your counter sales and site jobs correctly, file GSTR-1 and GSTR-3B with ITC matched through our GST return filing service, and keep books through our accounting and bookkeeping service that support 44AD or an audit. We also file your ITR and quarterly TDS returns. Our interior designers' guide covers the fit-out contracts you're often subcontracted under.
