Agri, textiles and crafts

GST invoice format for a bamboo products maker

Bamboo goods mostly sit in the 5% slab after September 2025: bamboo as a plaiting material (1401), bamboo flooring (4409), bamboo wood building joinery (4418), basketware and wickerwork (4602) and furniture wholly made of bamboo, cane or rattan (9403). Resin bonded bamboo mat board and bamboo flooring tiles are in Schedule II at 18%. The invoice should describe species, treatment, dimensions, whether the item is wholly bamboo, and transit pass details where state forest rules require them.

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Sample bamboo products maker invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Bamboo poles, treated, 12 ft, 2-3 inch diameter	1401	200 NOS	140.00	28,000.00	5%
Bamboo flooring strips, solid, carbonised	4409	50 MTK	1,800.00	90,000.00	5%
Bamboo door frame (bamboo wood building joinery)	4418	10 NOS	3,200.00	32,000.00	5%
Hand-woven bamboo basket, medium	4602	100 PCS	220.00	22,000.00	5%
Bamboo chair, wholly made of bamboo	9403	12 NOS	2,600.00	31,200.00	5%
Taxable value				₹2,03,200.00
GST (CGST + SGST, or IGST if inter-state)				₹10,160.00
Invoice total				₹2,13,360.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a bamboo products maker invoice needs

Species and treatment: Bambusa, Dendrocalamus and other species, and treatments such as boron or heat treatment, change durability and price. Describing them on the bill supports quality claims and helps the buyer choose the right product for indoor or outdoor use.
Wholly bamboo declaration for furniture: Furniture wholly made of bamboo, cane or rattan is at 5%; furniture combining bamboo with metal frames or upholstery may not be. A clear 'wholly of bamboo' line protects the rate.
Dimensions and quantity: Poles are sold by length and diameter, flooring by square metre, and baskets by piece. Dimensions on each line let the buyer check the delivery and allow repeat orders.
Transit pass or source document: Some states regulate movement of bamboo from forests or private land. Quoting the transit pass or source document number, where required, helps when the load is checked.
Finish and coating: Lacquered, natural and carbonised finishes differ in price. Specifying the finish prevents rejection by interior designers and retailers.
Artisan cluster: Bamboo crafts are often made by clusters in the North-East, Tripura and Kerala. Naming the cluster supports authenticity for retail buyers and helps with any craft or GI promotion schemes.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a bamboo products maker

The 5% bamboo entries

Schedule I of Notification 9/2025-Central Tax (Rate) lists vegetable materials of a kind used primarily for plaiting, for example bamboos, rattans, reeds and rushes, under heading 1401; bamboo flooring under 4409; bamboo wood building joinery under 4418; manufactures of plaiting materials, basketware and wickerwork under 4601 and 4602; and furniture wholly made of bamboo, cane or rattan under 9403, all at 5%. Bamboo makers can therefore apply a single rate across most of their catalogue, provided each item fits its entry.

Bamboo boards and tiles are 18%

Schedule II of the same notification taxes resin bonded bamboo mat board, with or without veneer in between, and bamboo flooring tiles at 18%. The difference between 'bamboo flooring' at 5% and 'bamboo flooring tiles' at 18% is a matter of product description and construction, so a unit making engineered tiles or boards should not apply the 5% flooring entry by default. The item master should record which product is which, and the invoice description should use the same words as the notification.

Mixed-material furniture

The furniture entry at 5% requires furniture wholly made of bamboo, cane or rattan. A sofa with a bamboo frame and foam cushions, or a table with a glass top and bamboo legs, may fall under the general furniture entry in Schedule II. Makers should price and bill such items carefully, and if they sell cushions separately, those take their own rate.

Forest produce and purchase records

Bamboo grown on private land has been treated differently from forest bamboo under forest law, and states have their own transit rules. For GST, raw bamboo poles bought from growers are generally purchased without tax, as most growers are unregistered. Makers should keep purchase vouchers with grower names and quantities, because these support both forest compliance and the cost records behind their invoices.

Job work and craft clusters

Bamboo traders often give poles to cluster artisans and pay a making charge for baskets or furniture. Job work in relation to handicraft goods is in the 5% job-work entry of Notification 15/2025, and job work on other goods not specifically listed falls in the general job-work entry at a higher rate. The trader should send the raw bamboo under a delivery challan, receive finished goods back within the permitted time, and bill the final buyer for the finished product at its own rate.

Common billing mistakes

Billing bamboo flooring tiles or bamboo mat board at 5% under the bamboo flooring entry, when they are at 18%.
Treating mixed-material furniture as wholly bamboo furniture.
Leaving dimensions off the bill, so poles and flooring cannot be verified.
Not carrying transit documents where state rules require them.
Using an old 12% rate for bamboo flooring or baskets after the September 2025 rationalisation moved them to 5%.

Bamboo products maker GST invoice: FAQ

What is the GST on bamboo furniture?

Furniture wholly made of bamboo, cane or rattan is taxed at 5% under Schedule I of Notification 9/2025-Central Tax (Rate).

Is bamboo flooring taxed at 5%?

Bamboo flooring of heading 4409 is at 5%, but bamboo flooring tiles and resin bonded bamboo mat board are listed in Schedule II at 18%.

What is the HSN for raw bamboo?

Bamboo as a plaiting material falls under heading 1401.

Are bamboo baskets taxable?

Yes, basketware and wickerwork of 4602 are taxed at 5%.

Do I need GST registration to sell bamboo crafts?

Yes, once aggregate turnover crosses the threshold. Handicraft sellers have specific relief for some inter-state sales; check its conditions, including PAN and e-way bill requirements, before relying on it for craft fairs.

Sources: Gazette of India: Notification 9/2025-Central Tax (Rate), goods rate schedules · Gazette of India: Notification 15/2025-Central Tax (Rate), services rates

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