Agri, textiles and crafts

GST invoice format for a coir products unit

A coir unit's invoice depends on how far the husk has been processed. Coconut coir fibre is exempt, and loose coir pith compost is exempt too. Coir yarn, rope and cordage, coir mats, matting and floor coverings, and pre-packaged coir pith compost are taxed at 5%, and coir products of heading 9404 are at 5% except coir mattresses. The bill should show product, ply or size, weight, colour or bleaching, brand, Coir Board registration and export details where relevant.

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Sample coir products maker invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Coconut coir fibre, bristle, bale	5305	1000 KGS	32.00	32,000.00	0%
Coir yarn, 2-ply, natural	5308	500 KGS	55.00	27,500.00	5%
Coir rope, 12 mm, 220 m coil	5607	20 NOS	1,800.00	36,000.00	5%
Coir door mat, 60 x 40 cm	5705	300 PCS	180.00	54,000.00	5%
Coir pith compost block, pre-packaged and labelled, 5 kg	5305	400 PAC	95.00	38,000.00	5%
Taxable value				₹1,87,500.00
GST (CGST + SGST, or IGST if inter-state)				₹7,775.00
Invoice total				₹1,95,275.00

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

Extra fields a coir products maker invoice needs

Product type and construction: Bristle fibre, mattress fibre, two-ply yarn, rope of given diameter and mats of a named weave are separate products. Construction details tell the buyer exactly what was supplied and place each line under the right heading.
Size, ply and weight: Mats are sold by size, yarn by runnage and ply, rope by diameter and coil length, and fibre by bale weight. Recording these lets buyers check delivery against specification, and helps the unit price repeat orders consistently.
Bleached, dyed or natural: Natural, bleached and dyed coir have different prices and uses. Specifying the finish avoids rejection by importers and retailers.
Coir Board registration number: Manufacturers and exporters register with the Coir Board. Quoting the registration number gives buyers assurance and is often required for export incentives.
Packing: pre-packaged or bulk for pith: Coir pith compost is exempt in bulk and taxable at 5% when pre-packaged and labelled. Packing type is printed on every pith line.
Export reference: Most coir goods are exported. LUT number, shipping bill, port of loading and destination country appear on export invoices, along with the buyer's order reference.

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 coir products maker

Fibre is exempt, products are 5%

Notification 10/2025-Central Tax (Rate) exempts coconut coir fibre of heading 5305 and coir pith compost other than pre-packaged and labelled. Schedule I of Notification 9/2025 lists yarn of vegetable textile fibres including coir pith compost pre-packaged and labelled (5305 to 5308), twine, cordage, ropes and cables including coir cordage or ropes (5607), products of coir (5609), coir mats, matting and floor coverings (5702, 5703, 5705) and coir products of heading 9404 except coir mattresses at 5%. A unit that defibres husk and also makes mats will have exempt and taxable lines on its bills.

Coir mattresses are treated differently

The 9404 entry in Schedule I covers coir products but specifically excludes coir mattresses, which follow the general mattress entry in Schedule II. A unit that makes rubberised coir mattresses alongside mats must bill mattresses at the higher rate and should not rely on the coir products entry.

Exports under LUT

Coir mats and matting are mainly exported. Exports are zero-rated supplies: the exporter can ship under a Letter of Undertaking without paying IGST and claim refund of accumulated input tax credit, or pay IGST and claim refund of the tax paid. The export invoice must carry the LUT reference, the shipping bill details once available, and the statement that supply is meant for export under LUT without payment of IGST.

Pith compost packing rule

Coir pith compost is a significant growing medium for nurseries and greenhouses. When sold loose in bulk to growers it is exempt; when compressed into labelled blocks or bags for retail sale it is taxed at 5%. Exporters ship large volumes of blocks, which are zero-rated, but domestic retail packs must carry the 5% tax.

Husk purchases and defibring units

Defibring units buy coconut husk from farmers and coconut traders, and sell fibre and pith. Husk bought from farmers carries no tax. Because fibre and loose pith are exempt, a unit that only defibres husk deals in exempt goods and need not register; it cannot claim input tax credit on machinery or power either. Once it starts spinning yarn or making mats, those taxable outputs allow credit on inputs used for them, and common credit has to be split. A clear exempt and taxable sub-total on every invoice is the simplest way to make that split defensible, and the item master should carry both the heading and the packing condition for each product.

Common billing mistakes

Charging 5% on coir fibre sold to mat makers, which is exempt.
Billing coir mattresses at 5% under the coir products entry.
Treating retail cocopeat blocks as exempt like bulk pith.
Missing LUT details on export invoices.
Not stating size and ply, leading to rejection by importers.

Coir products maker GST invoice: FAQ

Is coir fibre taxable?

No. Coconut coir fibre is exempt under Notification 10/2025-Central Tax (Rate). Once the fibre is spun into yarn or made into rope, mats or other products, the 5% entries in Schedule I of Notification 9/2025 apply.

What is the GST on coir mats?

Coir mats, matting and floor coverings are taxed at 5% under Schedule I of Notification 9/2025.

What is the GST on coir pith compost?

Exempt when not pre-packaged and labelled; 5% when pre-packaged and labelled.

Are coir mattresses taxed at 5%?

No. The coir products entry excludes coir mattresses, which are taxed under the general mattress entry.

Can coir products be exported without paying GST?

Yes, under a Letter of Undertaking as zero-rated supplies, with refund of unutilised input tax credit. The export invoice must state that the supply is under LUT without payment of IGST.

Sources: Gazette of India: Notification 10/2025-Central Tax (Rate), exempt goods · Gazette of India: Notification 9/2025-Central Tax (Rate), goods rate schedules

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