GST invoice format for a cattle feed dealer (pashu aahar)
A cattle feed dealer sells a mix of exempt and taxable goods that look similar. Compound cattle feed, hay, straw, wheat bran, cotton seed oil cake, de-oiled rice bran and pulse chuni are exempt under Notification 10/2025, but groundnut cake (2305) and soybean meal (2304) sit in Schedule I at 5% unless sold as part of compound cattle feed. The bill must name each product, its heading, bag weight, batch and whether it is sold as cattle feed, with exempt and taxable sub-totals.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a cattle feed dealer invoice needs
Exact product name
Cotton seed cake, groundnut cake, soya DOC, mineral mixture and compound feed have different rates. The exact product name on each line is the only way the right rate can be shown and defended in an audit.
Bag weight and number of bags
Feed and cakes come in 50 kg, 70 kg and 25 kg bags. Bag weight and count help dairy farmers reconcile what they paid for with the feeding chart.
Batch and manufacturing date
Compound feed and mineral mixtures carry batch details. Printing them helps trace a lot when milk yield drops or animals refuse feed.
Intended use as cattle feed
Some cakes and brans are exempt specifically as cattle feed. Writing 'for cattle feed' on the line supports the exemption if questioned.
Dairy society or farmer code
Dealers supplying through village milk societies often recover feed cost from milk payments. A member code on the bill links the sale to that deduction.
Exempt and 5% sub-totals
A clear split of exempt and taxable values helps the dealer file returns and reverse credit on common costs in the correct ratio.
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)
Notification 10/2025-Central Tax (Rate) exempts cattle feed including grass, hay and straw, supplements and additives, wheat bran and de-oiled cake other than rice bran, under headings 2301, 2302, 2308 and 2309. It separately exempts de-oiled rice bran and cotton seed oil cake under heading 2306, and husk of pulses including chilka and concentrates such as chuni, churi and khanda. Fodder roots, hay and lucerne of heading 1214 and cereal straw of 1213 are also exempt. A dealer whose stock is mostly these items sells exempt goods and issues a bill of supply.
Oil cakes are not all exempt
Schedule I of Notification 9/2025 lists oil-cake from soybean (2304), from groundnut (2305) and from other oilseeds (2306, other than cotton seed oil cake and de-oiled rice bran) at 5%. These cakes are traded both as cattle feed ingredients and as raw material for feed mills. A dealer selling groundnut cake or soybean meal by the bag should charge 5% on these lines, unless it has a clear basis that the specific product is cattle feed within the exemption entry. Using the exact product name on the bill avoids blanket treatment.
Mineral mixtures and medicines
Mineral mixtures and feed supplements sold for cattle are often presented as feed. Where they are supplements or additives sold as cattle feed, they share the exemption. Veterinary medicines and de-wormers are drugs classified in chapter 30 and taxed at their own rates. A cattle feed shop that also stocks medicines should list them on a separate taxable line with their own HSN.
Composition and exempt turnover
Because most of its turnover is exempt, a cattle feed dealer may not need to register at all. If it registers due to taxable cakes or equipment, it can consider composition, but composition tax for traders is paid on taxable turnover and the bill of supply must still show exempt and taxable values clearly. Dealers selling to feed mills in other states cannot use composition. A dealer close to the threshold should track monthly taxable sales of cakes separately, since that figure decides both registration and the composition calculation.
Common billing mistakes
✕Treating groundnut cake and soybean meal as exempt because cotton seed cake is exempt, when they are listed at 5%.
✕Charging 5% on compound cattle feed because chapter 23 residues appear in the 5% schedule.
✕Selling veterinary medicines or de-wormers on the same exempt line as feed, when chapter 30 medicines carry their own rate.
✕Not recording member codes when feed cost is recovered from milk payments, causing reconciliation problems with the society.
✕Omitting bag weight, so farmers cannot check delivered quantity against their feeding plan.
Cattle feed dealer GST invoice: FAQ
Is cattle feed exempt from GST?
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Yes. Cattle feed including grass, hay and straw, supplements and additives, wheat bran and specified de-oiled cakes is exempt under Notification 10/2025-Central Tax (Rate).
Is cotton seed cake taxable?
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No. Cotton seed oil cake is specifically exempt under Notification 10/2025. It is one of the most common feed ingredients sold by dealers.
What is the GST on groundnut cake?
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Groundnut oil cake of heading 2305 is listed in Schedule I of Notification 9/2025 at 5%. Check the product description carefully before billing it at nil.
What HSN code is used for compound cattle feed?
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Compound cattle feed is classified under heading 2309, preparations of a kind used in animal feeding.
Does a cattle feed dealer need GST registration?
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Not if all sales are exempt goods. Once taxable sales such as groundnut cake or soybean meal push aggregate turnover above the threshold, registration becomes compulsory.