GST invoice format for a cold storage (potato, onion and fruit)
A cold storage bills a service, and its GST treatment turns on what is stored. Storage or warehousing of agricultural produce, such as potatoes, onions, whole grains or fresh fruit, is a support service to agriculture and is taxed at nil. Storing processed goods such as dry fruits, pulses after splitting, frozen foods or pharmaceuticals is a taxable supporting service. The invoice must show commodity, lot or receipt number, number of bags, storage period, chamber and rate per bag per month.
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Storage of potatoes (agricultural produce), 50 kg bag, season
996721
400 BAG
160.00
64,000.00
0%
Loading and unloading of potato bags
996719
400 BAG
6.00
2,400.00
0%
Storage of apples (agricultural produce), crate per month
996721
200 NOS
25.00
5,000.00
0%
Storage of frozen green peas (processed), per tonne per month
996721
5 TON
1,800.00
9,000.00
18%
Storage of almonds kernel (processed), per tonne per month
996721
2 TON
2,200.00
4,400.00
18%
Taxable value
₹84,800.00
GST (CGST + SGST, or IGST if inter-state)
₹2,412.00
Invoice total
₹87,212.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a cold storage invoice needs
Commodity stored
Potato, onion and apple are agricultural produce; processed items are not. Naming the commodity on every line decides whether the storage charge is exempt or taxable.
Lot number and storage receipt
Cold storages issue a receipt or 'amad' number for each lot. The bill should quote it so the farmer can match charges with the receipt used for loans.
Number of bags and weight
Rent is often charged per bag per season or per quintal per month. Bag count and average weight let both sides check the charge.
Date in, date out and period
Charges depend on the storage period and on whether the lot was withdrawn mid-season. Dates on the bill prevent disputes.
Chamber and temperature range
Potatoes, apples and frozen foods need different temperatures. Showing the chamber helps with insurance and quality complaints.
Loan or pledge reference
Many farmers raise loans against stored produce. If the lot is pledged, the bank's name should be noted so release follows the pledge terms.
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)
Entry 24 of Notification 11/2017-Central Tax (Rate) under heading 9986 treats loading, unloading, packing, storage or warehousing of agricultural produce as a support service to agriculture taxed at nil. Agricultural produce is defined as produce of cultivation of plants or rearing of animals on which either no further processing is done, or only such processing as a cultivator usually does that does not alter its essential character but makes it marketable for the primary market. Potatoes, onions, fresh fruit and whole grains fit this definition; the storage charge on them goes on a bill of supply or as an exempt line.
Processed goods attract 18%
Once the stored goods have been processed beyond what a farmer does, such as dal split from whole pulse, roasted or shelled dry fruits, frozen vegetables, ice cream or medicines, the storage charge is not covered by the agricultural support entry. It is then a supporting service in transport under heading 9967, taxed at 9% central tax, or 18% in total. A cold storage that takes both kinds of goods should keep separate chambers or at least separate lot registers so each bill can be classified line by line.
Fruit and vegetable pre-conditioning
The same entry also exempts services of pre-conditioning, pre-cooling, ripening, waxing, retail packing and labelling of fruits and vegetables where the essential character of the produce is not changed. A cold storage that runs a banana ripening chamber or a pre-cooling unit for grapes can therefore bill those services as exempt, but should describe the process precisely on the bill.
Registration and input credit
A cold storage with only exempt agricultural storage income need not register. Once taxable storage of processed goods is added and turnover crosses the threshold, it must register and charge 18% on those lines. Input tax credit on electricity-intensive plant, ammonia compressors and insulated panels must then be split between exempt and taxable turnover, which makes a clean exempt and taxable sub-total on every bill essential. A monthly summary of bags held per commodity also supports the split when the department asks how credit was apportioned.
Common billing mistakes
✕Charging 18% on potato or onion storage because the whole business is registered, when storage of agricultural produce is nil-rated.
✕Treating split pulses, processed dry fruits or frozen vegetables as agricultural produce and billing their storage as exempt.
✕Issuing a tax invoice with 0% on every line instead of a bill of supply for purely exempt storage.
✕Not stating the storage period and bag count, which leads to disputes when lots are withdrawn in parts.
✕Claiming full input tax credit on plant and power without reversing the share used for exempt storage.
Cold storage GST invoice: FAQ
Is GST charged on cold storage of potatoes?
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No. Storage of potatoes is storage of agricultural produce, a support service to agriculture taxed at nil under entry 24 of Notification 11/2017-Central Tax (Rate).
What is the SAC for cold storage?
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Storage and warehousing services fall under SAC group 9967; refrigerated storage is 996721. The exemption for agricultural produce applies whatever the six-digit code used.
Is storage of dry fruits exempt?
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Only if they are still agricultural produce in the sense of the definition. Processed dry fruits, such as shelled and roasted nuts, are not, and their storage is taxable at 18%.
Does a cold storage need GST registration?
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Not if it stores only agricultural produce and has no taxable income. If it also stores processed goods and its aggregate turnover crosses the threshold, registration is compulsory.
Can a cold storage charge GST on loading and unloading?
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Loading and unloading of agricultural produce is also covered by the nil-rated support services entry, so no tax applies when the goods are agricultural produce.