Shops and retail

GST invoice format for a dry fruits shop

A dry fruits shop sells mostly by weight, and almost every product it stocks is taxed at 5%. Dried almonds, pistachios and walnuts of 0802, cashew nuts of 0801, raisins of 0806, dates and figs of 0804, mixed dried fruit of 0813 and roasted or salted nuts of 2008 all sit in the 5% schedule. The invoice should show weight in grams or kilograms, grade or size count, origin where claimed, the FSSAI number, and how festive gift boxes are priced.

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Sample dry fruits shop invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
California almonds, dried, shelled	0802	1 KGS	950.00	950.00	5%
Cashew kernels W240, shelled	0801	0.5 KGS	1,100.00	550.00	5%
Pistachios, roasted and salted	2008	0.25 KGS	1,600.00	400.00	5%
Golden raisins (kishmish)	0806	0.5 KGS	420.00	210.00	5%
Medjool dates, dried	0804	0.5 KGS	1,400.00	700.00	5%
Dried apricots	0813	0.25 KGS	900.00	225.00	5%
Taxable value				₹3,035.00
GST (CGST + SGST, or IGST if inter-state)				₹151.76
Invoice total				₹3,186.76

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

Extra fields a dry fruits shop invoice needs

Weight and rate per kg: Dry fruits are weighed at the counter in grams or kilograms. Showing net weight and rate per kg on every line lets the customer check the price and keeps the HSN-wise quantity in the return accurate.
Grade or size count: Cashews are graded as W180, W240 or W320 and almonds by size and variety. Printing the grade on the bill records what quality was sold, which matters when prices for grades differ widely.
Origin claimed: Customers pay more for named origins such as Kashmiri walnuts or Iranian pistachios. If the shop claims an origin on the label or display, recording it on the invoice keeps the claim consistent and accountable.
Roasted, salted or plain: Plain dried nuts and roasted or salted nuts fall under different headings, 0802 or 0801 versus 2008, although both are at 5%. Marking the preparation keeps the HSN on each line correct.
FSSAI licence number: As a food business, the shop must print its FSSAI licence or registration number on bills. A fixed field in the format ensures it appears on every invoice without the cashier adding it by hand.
Gift box contents and price basis: Festive boxes combine several dry fruits in a decorative container. Listing the contents and weights, and whether the box is priced as one unit, shows how the box was valued for tax.

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 dry fruits shop

Almost every dry fruit is at 5%

Notification 9/2025-Central Tax (Rate) lists cashew nuts whether or not shelled or peeled (0801), other dried nuts such as almonds, hazelnuts, pistachios and pine nuts (0802), dried grapes and raisins (0806), dates, figs and other dried fruit of 0804, and dried fruit and mixtures of nuts or dried fruits of 0813 in the 5% schedule. Roasted, salted or otherwise prepared nuts of heading 2008 moved from 12% to 5% in the September 2025 rationalisation, as the PIB note on processed fruits and nuts records. This means a dry fruits shop now has a near-uniform rate, but it should still keep separate HSN codes for plain and roasted nuts so that its HSN summary is correct.

Selling loose by weight

Most dry fruit sales are weighed out from bulk containers. The invoice should use the KGS unit and show fractional quantities such as 0.250 kg rather than converting everything into packets, so that sales quantity reconciles with purchases, which arrive by the kilogram or in 10 kg cartons. If the shop also sells its own packed 250 g or 500 g packs, those packs must carry Legal Metrology declarations such as net weight, MRP and packing date, and the MRP must include GST. Keep loose and packed items as separate item codes even though the rate is the same.

Festive gift boxes and hampers

Diwali and wedding season gift boxes are a large part of a dry fruits shop's turnover. A decorative box filled with almonds, cashews and raisins and sold for one price is generally a composite supply in which the dry fruits are the principal supply, so the whole price is taxed at 5%. If the hamper includes chocolates, a silver coin or a decorative item with its own rate for a single price, it becomes a mixed supply taxed at the highest rate in it, so price such items separately. Corporate buyers of gift boxes cannot claim input tax credit on gifts under section 17(5)(h), but they still need a correct tax invoice.

Import origin and FSSAI

Many dry fruits are imported, and a shop that buys from importers should keep the importer's invoice with origin details to support any origin claim it makes to customers. Food safety rules require the shop's FSSAI licence or registration number on bills, and repacked dry fruits must meet FSSAI labelling requirements. Dry fruits shops that sell only within the state and stay under the composition limit can opt for composition, but corporate and hotel buyers who want input tax credit on their purchases will then need to buy elsewhere, which matters during the festive gifting season.

Common billing mistakes

Recording dry fruits sold by weight as packets or pieces, so the HSN-wise quantity reported never matches kilogram-based purchases. at year end.
Still billing roasted and salted nuts at the old 12% rate after they moved to 5% from 22 September 2025.
Selling a festive hamper with chocolates or a silver coin at one price and applying only the 5% dry fruit rate to all of it.
Leaving the FSSAI licence number off counter bills even though the shop is a food business required to print it.

Dry fruits shop GST invoice: FAQ

What is the GST rate on dry fruits?

Almonds, cashews, pistachios, walnuts, raisins, dates, figs and dried apricots are taxed at 5% under Notification 9/2025-Central Tax (Rate). Roasted, salted or otherwise prepared nuts of heading 2008 are also at 5% from 22 September 2025, down from 12%. The rate is the same whether the shop sells them loose or in its own packs.

Are dry fruits sold loose exempt from GST?

No. Unlike rice or wheat, the entries for dried nuts and dried fruit do not depend on whether they are pre-packaged. Loose almonds and cashews weighed at the counter are taxed at 5%, the same as packed ones. Only fresh fruits and nuts covered by the exemption list are exempt.

What HSN codes should a dry fruits shop use?

Use 0801 for cashews, 0802 for almonds, pistachios, walnuts and other dried nuts, 0804 for dates and figs, 0806 for raisins, 0813 for other dried fruit and mixtures, and 2008 for roasted, salted or flavoured nuts. Print at least four digits on B2B invoices.

How should a Diwali dry fruit gift box be billed?

If the box contains only dry fruits and the container is incidental, bill it as one item at 5%. If it also contains chocolates, sweets or decorative items with different rates, list them separately or charge the highest rate on the box price. Issue a tax invoice with the buyer's GSTIN for corporate orders.

Sources: CBIC — Notification 9/2025-Central Tax (Rate), goods rate schedules · PIB — Simplified GST for Growth of Indian Commerce and Trade (56th GST Council) · CBIC — CGST Act and Rules (sections 8, 15, 17, 31; Rules 32 and 46) · FSSAI — Food Safety and Standards Authority of India

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