Web Development
πŸ‡ΊπŸ‡Έ USA
HSN 998313

Web Development Invoice Format for USA Clients

Last updated: 7 May 2026 β€’ Applies to: FY 2026-27

Quick Summary

As a freelance Web Developer in India earning from USA clients, your invoices must comply with Indian GST export regulations. This guide covers everything you need to create legally compliant invoices that claim 0% GST under Letter of Undertaking (LUT).

What you'll learn:

  • β€’ Mandatory invoice fields for USA exports
  • β€’ HSN/SAC code for Web Development (998313)
  • β€’ LUT reference requirements
  • β€’ GSTR-1 filing instructions
  • β€’ Common mistakes to avoid

Invoice Format Requirements

Mandatory Fields

Your Details

  • β€’ Business/Freelancer name
  • β€’ Complete Indian address
  • β€’ GSTIN
  • β€’ Email and phone

Client Details (USA)

  • β€’ Client/Company name
  • β€’ Complete USA address
  • β€’ Email address

Invoice Information

  • β€’ Invoice number
  • β€’ Invoice date
  • β€’ Due date / Payment terms

Export Declaration

  • β€’ Service: "Web Development"
  • β€’ HSN Code: 998313
  • β€’ Amount in USD
  • β€’ GST: 0%
  • β€’ LUT Reference Number

Sample Invoice

INVOICE

From:                          To:
[Your Name]                    [Client Company]
Web Developer            [Street Address]
[Your Address]                 [City], [State] [ZIP]
India                          USA
GSTIN: 29XXXXX1234X1Z5

Invoice Number: INV-042
Invoice Date: 7 May 2026
Due Date: 6/6/2026
Payment Terms: Net 30
LUT Reference: AD270124XXXXXX

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

DESCRIPTION OF SERVICES

Web Development Services
Project: E-commerce sites

HSN/SAC Code: 998313
Hours: 40 hours @ $75/hour
Subtotal: USD 3000.00

GST @ 0% (Export under LUT): USD 0.00

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

TOTAL: USD 3000.00

Payment via: Wise

Declaration: This is an export of services under LUT.

HSN/SAC Code for Web Development

998313

Website development, web applications, e-commerce sites, CMS development

What this covers:

  • β€’ E-commerce sites
  • β€’ Landing pages
  • β€’ Web applications
  • β€’ CMS websites

Common deliverables:

  • β€’ Source code
  • β€’ Deployed website
  • β€’ Documentation

Common Mistakes to Avoid

Wrong HSN Code

Always use 998313 for Web Development

Charging GST Despite LUT

Invoice at 0% GST when you have valid LUT

Skipping GSTR-1 Filing

File GSTR-1 monthly even for 0% GST exports

Download Free Web Development Invoice Templates

Professional, GST-compliant templates for USA clients.

βœ… Pre-filled HSN codes β€’ βœ… 0% GST formatting β€’ βœ… Professional design

Automate Your Web Development Compliance

Stop manually tracking LUT renewals and GSTR-1 filing. Let Zolance handle the complexity.

Invoice Generation

USA-ready templates, HSN 998313

LUT Management

Expiry tracking, renewal reminders

Related Guides

Disclaimer: This guide is for informational purposes only. Consult a qualified CA for specific guidance.
Last reviewed: 7 May 2026