Wholesale and trading

GST invoice format for a dry fruits wholesaler

A dry fruits wholesaler sells almonds, cashews, pistachios, raisins and dates in bulk cartons and gift packs to retailers, sweet shops and corporate buyers. Beyond the basic fields, the invoice should name the variety and grade (W240 cashew, California or Mamra almonds), origin, lot and packing date, net weight per carton, FSSAI licence number, and keep roasted or salted nuts on separate lines from plain dried nuts, since different headings apply even where both are at 5%.

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Sample dry fruits wholesaler invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
California almonds, 27/30 size, 25 kg carton	0802	50 KGS	780.00	39,000.00	5%
Cashew kernels W240, 10 kg tin	0801	40 KGS	920.00	36,800.00	5%
Green raisins (kishmish), 10 kg box	0806	30 KGS	340.00	10,200.00	5%
Dried dates, seedless, 5 kg box	0804	25 KGS	260.00	6,500.00	5%
Roasted and salted cashews, 1 kg pouch	2008	20 KGS	1,080.00	21,600.00	5%
Taxable value				₹1,14,100.00
GST (CGST + SGST, or IGST if inter-state)				₹5,705.00
Invoice total				₹1,19,805.00

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

Extra fields a dry fruits wholesaler invoice needs

Variety and grade: Cashew grades such as W180, W240 and W320, almond varieties and pistachio sizes drive price. The grade on the line is the first check a sweet shop or retailer does.
Origin: California, Afghan and Iranian origin almonds or pistachios fetch different prices. Origin also matters to importers and for Legal Metrology on imported packs.
Lot and packing date: Nuts go rancid and attract pests; buyers want the lot and packing date to check freshness and to trace complaints.
Net weight per carton: Bulk cartons of 10 or 25 kg are often repacked. Net weight per carton helps the buyer verify yields after repacking.
FSSAI licence: Food business operators must show their FSSAI licence or registration number on invoices.
Gift pack contents: Festival gift boxes mix several items. Listing contents and weights lets you apply the correct rate to each component and supports corporate buyers' gift records.
Shelled or in-shell: Walnuts, pistachios and almonds are sold both in-shell and as kernels, with very different yields and prices. Stating the form on each line avoids disputes once the buyer cracks a sample and checks kernel recovery.
Storage and best-before advice: Kernels need cool storage, especially through the monsoon. A best-before date or storage note on the invoice shifts responsibility for poor storage to the buyer after delivery and supports your replacement policy.

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 wholesaler

Dried nuts and fruits at 5%

Notification 9/2025 lists cashew nuts (0801), almonds, walnuts, pistachios and other dried nuts (0802), dried dates and figs (0804), raisins (0806) and mixtures of nuts or dried fruits (0813) in the 5% schedule. Roasted, salted or otherwise prepared nuts fall under 2008 and are also listed at 5%. The rate is uniform for these lines, but the heading changes once nuts are roasted or flavoured, so keep separate items for plain and processed products in your item master.

Gift hampers and mixed supplies

Festival hampers often combine dry fruits with chocolates, sweets or decorative boxes. A hamper sold for one price is a mixed supply under GST and is taxed at the rate of the highest-taxed item in it. If you add an 18% item such as a decorative metal box, the whole hamper can attract 18%. Price and bill separately if you want each item taxed at its own rate.

Import duty and IGST credit for imported nuts

Many almonds and pistachios are imported. If you import directly, IGST paid at customs is credited to you; if you buy from an importer, their tax invoice gives you credit. Either way, your sale rate is the schedule rate for the heading, not the customs rate.

FSSAI and Legal Metrology on repacked goods

Repacking bulk dry fruits into retail pouches makes you a packer under food safety and Legal Metrology rules; each pouch must carry the required declarations. Those pouches also become 'pre-packaged and labelled', which matters for items whose rate depends on packing.

Corporate orders and e-invoice

Corporate Diwali and wedding-season orders often push dry fruit wholesalers past turnover thresholds within weeks. Once aggregate turnover in any financial year since 2017-18 crosses Rs 5 crore, every B2B invoice to a registered company needs an IRN and QR code from the invoice registration portal, and an invoice without an IRN is not a valid tax invoice for the buyer's credit. Corporate buyers also deduct TDS under income-tax rules on large purchases and expect the invoice to quote their purchase order number. Set up e-invoicing and PO fields before the festive rush rather than in the middle of it.

Common billing mistakes

Billing a hamper at 5% when it includes an 18% item and is sold for a single price.
Using 0802 for roasted salted nuts instead of 2008.
Omitting the FSSAI number from invoices to sweet shops.
Not tracking lot numbers, making it impossible to handle a quality complaint.
Quoting 'premium mix' on a bulk invoice without the grade and weight of each nut, so the buyer cannot match it against the agreed quotation.

Dry fruits wholesaler GST invoice: FAQ

What is the GST rate on almonds and cashews?

Almonds (0802) and cashew kernels (0801) are in the 5% schedule of Notification 9/2025.

Are raisins and dates also 5%?

Yes. Raisins (0806) and dried dates (0804) are listed at 5%.

How do I bill a gift hamper?

If sold for one price, it is a mixed supply taxed at the highest rate among its contents. Bill items separately to tax each at its own rate.

Do I need to print origin on the invoice?

Not under GST, but origin drives price and buyers expect it; for imported packs, Legal Metrology requires it on the package.

Can I opt for composition as a dry fruit wholesaler?

Yes, if aggregate turnover is within Rs 1.5 crore and you make no inter-state outward supplies. You would then issue bills of supply without charging GST, pay 1% on turnover and lose the ability to pass credit, which corporate and sweet-shop buyers may not accept.

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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