Wholesale and trading

GST invoice format for an industrial chemical trader

A chemical trader's invoice must satisfy GST, safety and narcotics-precursor rules at once. Beyond the standard fields, it should show the chemical name with grade and purity, CAS or UN number, packing (drums, carboys, tankers) and net weight, density where sold by volume, batch and certificate of analysis reference, and for controlled substances such as acetone, hydrochloric acid and sulphuric acid, the registration details and buyer records required by the controlled substances order. Rates mostly sit at 18%, with a few notified exceptions.

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Sample chemical trader invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Caustic soda flakes 98%, 50 kg bag	2815	1000 KGS	52.00	52,000.00	18%
Hydrochloric acid 33%, 35 kg carboy	2806	700 KGS	9.50	6,650.00	18%
Sulphuric acid 98%, 50 kg carboy	2807	500 KGS	14.00	7,000.00	5%
Isopropyl alcohol (IPA) technical grade, 160 kg drum	2905	320 KGS	112.00	35,840.00	18%
Acetone technical grade, 160 kg drum	2914	160 KGS	95.00	15,200.00	18%
Taxable value				₹1,16,690.00
GST (CGST + SGST, or IGST if inter-state)				₹20,094.20
Invoice total				₹1,36,784.20

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

Extra fields a chemical trader invoice needs

Chemical name, grade and purity: Caustic soda flakes 98%, technical vs laboratory grade acetone, and 33% vs 35% hydrochloric acid are different products at different prices. Grade and purity in the description are what the buyer's QC checks.
CAS / UN number and hazard class: Hazardous chemicals move under transport rules that require UN numbers and hazard labels. Printing them on the invoice keeps the transporter's paperwork consistent with the goods.
Packing and net weight: Chemicals are sold in 50 kg bags, 200 litre drums, 35 kg carboys and tankers. Packing type with net weight per pack helps the buyer reconcile receipt and return empties.
Density / conversion for liquids: Liquids are often priced per kg but delivered by litres or tanker volume. Stating density lets both sides convert accurately and avoids short-quantity disputes.
Batch and COA reference: Industrial buyers require a certificate of analysis for each batch. A batch and COA reference on the invoice links the commercial document to quality records.
Controlled substance registration: Traders in specified precursor chemicals must register under the NDPS (Regulation of Controlled Substances) Order and keep records of every sale. A field for registration and buyer verification supports those records.
Drum deposit / returnable packing: Returnable drums and carboys are often charged as deposits. Showing the deposit separately clarifies whether it is part of the sale value or a refundable security.

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 chemical trader

Chapter 28 and 29 rates after September 2025

Notification 9/2025 places all inorganic chemicals of chapter 28 in the 18% schedule except those specified in other entries, and all organic chemicals of chapter 29 at 18% except gibberellic acid. Specific inorganic chemicals linked to fertiliser and agriculture appear in the 5% schedule, among them sulphuric acid (2807) and ammonia (2814). A trader stocking caustic soda, hydrochloric acid, sulphuric acid and solvents must therefore carry both rates and check each product against the specific entries rather than the chapter heading alone.

Controlled substances: registration and records

Under the NDPS (Regulation of Controlled Substances) Order, 2013, dealers in specified precursor chemicals such as acetone, hydrochloric acid, sulphuric acid, toluene and potassium permanganate must obtain registration, verify the buyer, maintain records of each sale and file periodic returns. The GST invoice is the base document for those records, so printing the buyer's identity, address, purpose and the consignment's quantity accurately serves both laws. Selling to an unknown cash buyer is a serious compliance risk regardless of GST.

Tankers, transit loss and quantity billed

Liquid chemicals delivered in tankers lose small quantities in transit and handling. Bill on the quantity actually dispatched by weighbridge, and if a shortage claim is accepted, issue a credit note referring to the invoice. Do not alter the original invoice after the e-way bill has been generated.

Returnable drums and deposits

Where drums are returnable and you charge a refundable deposit, the deposit is not consideration for the chemical so long as it is genuinely refunded on return. If drums are not returned and the deposit is forfeited, that amount becomes consideration for the drums and should be invoiced. Track drums in a separate register linked to invoice numbers.

E-way bill and hazardous goods

Chemical consignments above Rs 50,000 need an e-way bill. In addition, hazardous goods must move with transport emergency cards and labels under motor vehicle rules. A complete invoice with UN number and hazard class makes it easier for the transporter to comply.

Common billing mistakes

Billing sulphuric acid at 18% along with other chapter 28 chemicals, when it is specifically listed at 5%.
Selling acetone or hydrochloric acid to a cash buyer without the identity records required under the controlled substances order.
Treating unreturned drum deposits as security long after the drums were kept, without invoicing them.
Billing tanker loads on the buyer's received weight instead of the dispatched weight.
Describing a solvent blend as a pure chapter 29 chemical, which gives the wrong heading and may not match the supplier's classification.

Chemical trader GST invoice: FAQ

What is the GST rate on caustic soda?

Caustic soda (sodium hydroxide) under heading 2815 is an inorganic chemical not specifically listed elsewhere, so it falls in the 18% schedule.

Is sulphuric acid 5%?

Yes. Sulphuric acid under heading 2807 is specifically listed in the 5% schedule of Notification 9/2025.

Do I need a CAS number on the invoice?

GST does not require it, but buyers and transporters use it to identify chemicals precisely, and safety documentation relies on it.

What records do I keep for acetone sales?

Under the controlled substances order, maintain records of purchase and sale with buyer details and file returns as prescribed. Check registration requirements with the Narcotics Control Bureau before trading.

Are solvent blends billed under chapter 29?

Mixtures of solvents may fall under chapter 38 rather than 29. Classify blends carefully before assigning HSN and rate.

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

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