For a service exporter in India, the document you actually issue is a GST tax invoice for an export of services, often called an "export invoice". "Commercial invoice" is mainly a goods-trade term, used for shipments and customs clearance, so when a foreign client or bank asks a service provider for a commercial invoice, they almost always mean your normal export invoice. The labels differ; what matters is that the invoice carries the right details.
Key takeaways
- Commercial invoice: a goods-export document that travels with a shipment for customs, banks and buyers.
- Export invoice: the everyday name for a tax invoice raised on an export, whether goods or services.
- Service exporters registered under GST issue a tax invoice; under LUT it carries the wording "Supply meant for export under LUT without payment of IGST".
- If a client asks for a "commercial invoice" for services, send your export invoice. Change the title only if their system genuinely requires it, and keep the content identical.
- Your EDF rows are built from these invoices, so one invoice number per supply keeps everything aligned.
What each term means
| Term | Where it comes from | What it is used for | Relevant to services? |
|---|---|---|---|
| Commercial invoice | Goods trade, customs practice | Describing goods shipped, their value and terms of sale for customs and payment | Rarely; no customs clearance for services |
| Export invoice | Common business usage | Any invoice raised on an export sale | Yes, the usual name for your invoice to a foreign client |
| Tax invoice | GST law | The invoice a registered supplier issues for a taxable or zero-rated supply | Yes, this is the legal document |
| Proforma invoice | Business practice | Advance payment request or quote in invoice form | Sometimes, before the real invoice |
In goods trade, the commercial invoice sits alongside the packing list, shipping bill and bill of lading. Customs uses it to value the shipment, and the shipping bill references it. Because services cross no border physically, there is no customs file for a commercial invoice to support. Our glossary has short entries on the commercial invoice and the tax invoice.
What a service exporter actually issues
If you are GST-registered, every export of services is invoiced on a tax invoice. Exports of services are zero-rated supplies when all five conditions in Section 2(6) of the IGST Act are met, and you either:
- Export under an LUT (Form GST RFD-11) without charging IGST, with the invoice stating "Supply meant for export under LUT without payment of IGST", or
- Charge IGST and claim a refund.
Beyond the usual tax invoice fields, an export invoice for services typically shows:
| Field | Why |
|---|---|
| Client's name, address and country | Recipient outside India is an export condition; also needed for EDF Part 2B |
| Invoice currency | Drives the EDF currency column and realisation |
| Description and SAC code | Supports GST classification and the EDF row |
| LUT wording (if under LUT) | Shows why no IGST is charged |
| Bank details incl. SWIFT | So the client can pay |
| Contract or PO reference | Appears in the EDF contract column |
Our guide to the export invoice format under GST walks through every field.
When clients or banks ask for a "commercial invoice"
You will hear the phrase in a few situations:
- A foreign client's procurement system has a document type called "commercial invoice" for all vendor bills.
- A client's bank or payment team wants an invoice to support an outgoing payment.
- Your own bank asks for an invoice to match an inward remittance, and the officer uses the goods term out of habit.
In all of these, the person wants proof of what was supplied and what is owed. Your export invoice does that. If a system insists on the title, some exporters retitle the same document "Commercial Invoice / Tax Invoice", keeping the invoice number, date, amount and content unchanged. Never issue two different invoices for the same supply; duplicate numbers or values cause GST and EDF mismatches.
A worked example
Indus Thread Analytics Pvt Ltd in Kolkata sells two things: dashboards built for a US retailer (a service) and, occasionally, printed data reports shipped in hard copy to a museum in Canada (goods, though low value).
For the dashboard work in November 2026, Indus issues tax invoice ITA/26-27/0412 for USD 9,400 (₹7,85,000) under LUT, with the US client's details, SAC 998314 and the LUT wording. The client's procurement portal asks for a "commercial invoice"; Indus uploads the same PDF. The invoice becomes one row in the November 2026 EDF, due by 30 December 2026.
For the printed reports, a goods shipment, Indus prepares a commercial invoice and packing list for its courier, who handles the customs formalities. That shipment follows the goods process, not the services EDF.
Same company, same month, two different documents for two different kinds of export.
Mistakes that cause trouble
- Issuing a "commercial invoice" and a separate "tax invoice" for the same service. Two documents, two numbers, one supply. Your GST return and EDF will not reconcile.
- Leaving out the LUT wording because the template was titled "commercial invoice". The title does not matter; the content does.
- Using goods fields like HSN, port of loading or incoterms on a services invoice. They confuse the reader and do not apply.
- No currency stated. A foreign client invoice should state the currency clearly; so should your EDF.
How this connects to the EDF
Each row in Part 2B of the EDF lists an invoice: number, date, currency, amount, SAC code and contract reference. Whatever you call the document, the EDF needs one consistent set of invoice numbers. If your client portal knows the invoice as "commercial invoice 0412" and your books know it as "tax invoice ITA/26-27/0412", make sure both carry the same number.
This is general information, not legal or tax advice.
Frequently asked questions
Is a commercial invoice required for export of services?
Not as a separate document. Commercial invoices belong mainly to goods exports and customs. A GST-registered service exporter issues a tax invoice for the export, commonly called an export invoice.
What is the difference between a commercial invoice and an export invoice?
A commercial invoice is a goods-trade document used for customs and shipping. "Export invoice" is the general term for any invoice on an export sale; for services, it is your GST tax invoice to the foreign client.
My client asks for a commercial invoice. What do I send?
Send your export invoice. If their system needs the title "commercial invoice", you can show both titles on the same document, but keep the number, date and content identical.
Does the title of the invoice affect GST or the EDF?
The title matters less than the content. GST zero-rating depends on the export conditions and correct invoicing, and the EDF depends on consistent invoice numbers, dates and amounts.
Do I need HSN codes on a services export invoice?
No. Services use SAC codes. HSN codes apply to goods.
Bottom line
For services, "commercial invoice" and "export invoice" usually point to the same thing: your GST tax invoice to a foreign client. Issue one invoice per supply, with the right export details, and use the same number everywhere. Create one with the free export invoice generator.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.