Wholesale and trading

GST invoice format for an edible oil distributor

An edible oil distributor sells tins, jars and pouches of groundnut, sunflower, mustard, soyabean and palm oil to retailers, restaurants and caterers. Beyond the standard fields, the invoice should give the oil type and refining (refined, filtered, kachi ghani), pack size in litres or kilograms with the conversion, batch and packing date, MRP, FSSAI licence number, and the brand, since edible oil is all at 5% but buyers and inspectors check packing and labelling closely.

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Sample edible oil distributor invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Refined sunflower oil, 15 L jar	1512	20 JAR	1,980.00	39,600.00	5%
Filtered groundnut oil, 15 kg tin	1508	10 TIN	2,650.00	26,500.00	5%
Kachi ghani mustard oil, 1 L pouch (box of 12)	1514	15 BOX	1,980.00	29,700.00	5%
Refined soyabean oil, 1 L pouch (box of 12)	1507	15 BOX	1,620.00	24,300.00	5%
Vanaspati (hydrogenated vegetable oil), 15 kg tin	1516	6 TIN	2,350.00	14,100.00	5%
Taxable value				₹1,34,200.00
GST (CGST + SGST, or IGST if inter-state)				₹6,710.00
Invoice total				₹1,40,910.00

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

Extra fields a edible oil distributor invoice needs

Oil type and process: Refined sunflower oil, filtered groundnut oil, cold-pressed and kachi ghani mustard oil are distinct products at different prices. The process on each line defines what was sold and answers a caterer's complaint about taste or smell.
Pack size with litre-to-kg conversion: Oil is sold in 15 kg tins, 15 litre jars and 1 litre pouches. Showing both volume and weight, with the density used, avoids confusion when a buyer compares a per-kg rate with a per-litre quote.
Batch and packing date: Oils oxidise and buyers want fresh stock. Batch and packing date support quality claims, near-expiry returns and recalls ordered by the food regulator.
MRP and landing price: Retailers check margins against MRP, and edible oil MRPs change often. Showing MRP beside the landing rate makes a price revision visible on the invoice itself.
FSSAI licence: Food business operators must print their FSSAI licence number on invoices. Edible oil is a sensitive category where inspectors sample frequently.
Brand and tin type: Distributors carry multiple brands, and tins may be new or reused. Naming the brand and container on each line supports company schemes and complaints about leakage.
Empty tin buy-back: Restaurants often return empty tins for credit. Recording tin returns against the invoice keeps the buy-back separate from the oil price.

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 edible oil distributor

Edible oils and vanaspati at 5%

Notification 9/2025 lists soyabean oil (1507), groundnut oil (1508), olive oil (1509), palm oil (1511), sunflower, safflower and cottonseed oil (1512), coconut oil (1513), mustard oil (1514), other fixed vegetable oils (1515) and hydrogenated vegetable fats such as vanaspati (1516) in the 5% schedule. Margarine and edible mixtures of fats (1517) are also at 5%. Rates are uniform across the shelf, but each oil has its own heading and buyers' GSTR-2B and your HSN summary will show them separately, so keep one item per oil type.

Blended oils and labelling

Blended edible vegetable oils, such as rice bran and sunflower blends, are permitted under food safety rules with mandatory labelling of the proportion. For GST, a blend of different oils is generally classified under 1517 as an edible mixture, which is also at 5%. Use the heading that matches the label, since an inspector checking the pack will compare it with the invoice.

Volume, weight and Legal Metrology

Edible oil packs must declare net quantity by volume or weight. Billing must use the same unit as the declaration; a 15 litre jar billed as 15 kg overstates the quantity because oil is lighter than water. Keep the conversion factor fixed in your billing master so invoices, stock and GSTR-1 quantities agree.

Fast price changes and supplementary invoices

Edible oil prices track international palm and soyabean markets and companies revise price lists weekly. If a refiner revises prices after dispatch, they will send you a debit or credit note; pass any change to your customers by linked debit or credit notes rather than adjusting the next invoice, so each party's credit matches the actual value.

Empty tins and buy-back credit

When you buy back empty tins from restaurants, that is a separate purchase of used containers from them. If the restaurant is registered, it should issue you an invoice; if unregistered, record it in a purchase register. Do not net the tin value off the oil invoice, which would understate the taxable value of oil.

E-way bills for tins and tankers

A tempo of tins easily exceeds Rs 50,000 and tankers certainly do. Generate e-way bills with quantities in the same unit as the invoice.

Common billing mistakes

Mixing litre and kilogram units on the same invoice without printing the conversion, so stock, invoice and GSTR-1 quantities never agree.
Coding vanaspati as a crude oil instead of 1516.
Adjusting price changes in later invoices instead of issuing debit or credit notes.
Leaving out the FSSAI licence on invoices to caterers.
Netting the value of returned empty tins off the oil invoice, which reduces the taxable value of the oil.

Edible oil distributor GST invoice: FAQ

What is the GST rate on sunflower oil?

Sunflower, safflower and cottonseed oil under heading 1512 are in the 5% schedule of Notification 9/2025.

Is vanaspati taxed at 5%?

Yes. Hydrogenated vegetable fats and oils under heading 1516 are listed at 5%.

Should I bill per litre or per kg?

Use the unit declared on the pack. If the buyer wants the other unit for comparison, print it as reference with the conversion factor.

How do I bill blended oil?

Edible mixtures of different oils are generally under 1517, also at 5%. Use the heading consistent with the label declaration.

Can I sell loose oil from tins?

Yes, with a proper invoice at the same rate. Food safety rules on handling and labelling still apply to loose sales.

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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