Wholesale and trading

GST invoice format for a soft drink and beverage distributor

A beverage distributor's invoice now spans the lowest and highest GST slabs on one load. Packaged drinking water, fruit pulp and fruit juice based drinks, milk beverages and juices are at 5%, while aerated drinks with added sugar or flavour and caffeinated beverages are at 40%. Beyond the standard fields, show pack size and crate count, MRP, returnable glass and crate deposits, FSSAI licence, and separate tax totals, because one wrong classification costs 35 percentage points.

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Sample beverage distributor invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Packaged drinking water 1 L (case of 12)	2201	50 CASE	120.00	6,000.00	5%
Mango fruit drink 600 ml PET (case of 24)	2202	20 CASE	560.00	11,200.00	5%
Flavoured milk 180 ml (case of 30)	2202	15 CASE	690.00	10,350.00	5%
Cola aerated drink 750 ml PET (case of 24)	2202	30 CASE	780.00	23,400.00	40%
Energy drink 250 ml can (case of 24)	2202	10 CASE	1,980.00	19,800.00	40%
Taxable value				₹70,750.00
GST (CGST + SGST, or IGST if inter-state)				₹18,657.50
Invoice total				₹89,407.50

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

Extra fields a beverage distributor invoice needs

Pack size and crate count: Beverages ship as crates of 24 glass bottles, shrink packs of PET bottles or cases of cans. Pack size and crate count on each line prevent short-delivery disputes with retailers and match the van loading sheet.
Beverage category: Plain water, still fruit drink, carbonated fruit drink, milk beverage, cola and energy drink each fall under different entries. A category column in the item master drives the correct rate automatically.
MRP and retailer margin: Retailers sell at MRP and judge each case by margin. Showing MRP beside the landing price also makes any MRP change visible on the invoice itself.
Glass bottle and crate deposit: Returnable glass bottles and plastic crates carry deposits collected from retailers. Showing deposits as separate refundable lines clarifies that they are not part of the beverage price.
FSSAI licence: Food business operators must print their FSSAI licence number on invoices; beverages are routinely sampled.
Batch and best-before: Beverages have short shelf lives, especially milk-based drinks. Batch and best-before dates support expiry returns and company claims.
Free cases under scheme: Bottlers give free cases on volume. Showing free cases on the same invoice keeps stock reconciled and the scheme documented.

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 beverage distributor

5% for water, fruit drinks and milk drinks

Notification 9/2025 lists in its 5% schedule waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured (2201), plant-based milk drinks and soya milk drinks, fruit pulp or fruit juice based drinks other than carbonated beverages of fruit drink (2202 99 20), and beverages containing milk (2202 99 30). Fruit and vegetable juices under 2009 are also at 5%. These cover most packaged water, juices, nectars, flavoured milk and lassi lines a distributor carries.

40% for aerated, carbonated fruit and caffeinated drinks

The 40% schedule covers all goods of 2202 10 containing added sugar or other sweetening matter or flavoured, including aerated waters; other non-alcoholic beverages of 2202 91 00 and 2202 99 not specified in the 5% schedule; caffeinated beverages (2202 99 90); and carbonated beverages of fruit drink or carbonated beverages with fruit juice. Colas, flavoured sodas, energy drinks and fizzy fruit drinks all land here. One distributor load can therefore carry 5% and 40% lines, and classification turns on composition and carbonation, not on brand or pack.

Returnable glass and crate deposits

Deposits for returnable glass bottles and crates are not consideration for the beverage if they are genuinely refundable when the empties come back. If a retailer keeps the bottles and the deposit is forfeited, the forfeited amount becomes consideration for the bottles and should be invoiced. Maintain an empties ledger by retailer linked to invoice numbers.

Schemes, free cases and discounts

Bottlers run free-case and per-case discount schemes for retailers. Free cases shown on the same invoice as the paid cases are part of one priced supply. Per-case discounts must be on the invoice to reduce taxable value. Cooler placement and visibility payments made to retailers by the company are separate arrangements between them.

E-way bills and route sales

A route truck of beverages easily exceeds Rs 50,000. Route-sale distributors often load a truck under a delivery challan for supplies to be made on the route and issue invoices at each outlet; the challan and e-way bill must cover the full load leaving the godown.

Composition is rarely workable here

A small beverage sub-distributor might think of composition at 1% to avoid handling a 40% slab, but composition dealers cannot collect tax on supplies, and their own purchases of 40% goods carry tax they cannot recover. For colas and energy drinks bought at 40%, the composition dealer simply absorbs the tax in cost. Retailers who are registered also cannot claim credit from a bill of supply. Most beverage distributors therefore stay on regular registration.

Common billing mistakes

Billing a carbonated fruit drink at 5% because it contains fruit juice, when carbonated fruit beverages are specifically in the 40% schedule.
Treating forfeited glass-bottle deposits as refundable indefinitely instead of invoicing them.
Applying 40% to plain packaged drinking water because it shares a van and a price list with colas.
Not showing free scheme cases on the invoice, which leaves stock unreconciled.
Loading a route truck without a delivery challan and e-way bill covering the whole load.

Beverage distributor GST invoice: FAQ

What is the GST rate on packaged drinking water?

Waters not containing added sugar or flavour under heading 2201 are in the 5% schedule of Notification 9/2025.

What rate applies to cola drinks?

Aerated waters containing added sugar or flavour under 2202 10 are in the 40% schedule.

Are fruit drinks 5%?

Still fruit pulp or fruit juice based drinks under 2202 99 20 are at 5%. Carbonated fruit drinks are in the 40% schedule.

What about energy drinks?

Caffeinated beverages under 2202 99 90 are listed at 40%.

How do I bill crate and bottle deposits?

Show them separately as refundable deposits, outside the taxable value of the beverage, and invoice any deposit that is forfeited.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), dated 17-9-2025 (goods rate schedules) · GST Council — PIB press release on the 56th GST Council recommendations (Annexures, incl. 12% to Nil list)

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