GST invoice format for a farm machinery and agri equipment dealer
Farm machinery sold by an agri equipment dealer now sits mostly in the 5% slab: soil preparation machinery of heading 8432, harvesting and threshing machinery of 8433 and other agricultural and poultry machinery of 8436 are all in Schedule I of Notification 9/2025. Manually operated hand tools of heading 8201 are exempt. The invoice should show machine serial number, model and size, the matching implement for the buyer's tractor HP, warranty terms, and any farm mechanisation subsidy reference on separate lines.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a farm machinery dealer invoice needs
Machine serial number
Threshers, reapers and rotavators carry a serial or frame number. It is needed for warranty claims, subsidy verification visits and to trace stolen equipment.
Model, size and working width
A 5-feet and a 7-feet rotavator, or a multi-crop thresher and a paddy thresher, differ widely in price. The model and size line also shows the subsidy officer that the right machine was supplied.
Matching tractor HP
Implements are sold for a tractor HP range. Recording it on the bill avoids disputes when a heavy implement is later used on an under-powered tractor and fails.
Subsidy scheme and sanction number
Machines bought under a farm mechanisation scheme are verified against the dealer's invoice. The sanction number links the bill to the beneficiary file.
Warranty period and terms
Warranty on gearbox, blades and frame differs by maker. Printing the period on the invoice lets the farmer claim without hunting for a separate card.
Exempt hand-tool sub-total
Sickles, spades and hoes are exempt. A separate sub-total keeps exempt turnover visible for return filing and credit reversal.
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)
Notification 9/2025-Central Tax (Rate) lists agricultural, horticultural or forestry machinery for soil preparation or cultivation of heading 8432 with parts under 8432 90; harvesting or threshing machinery of 8433 including straw or fodder balers and grass mowers, with parts; and other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery of 8436, including poultry incubators and brooders, with parts, all at 5%. Composting machines of heading 8479 are also listed at 5%. A dealer stocking these lines can therefore apply a single rate across most machines and their own spare parts, but must still check that a part is a part of that heading and not a general item such as a bearing or V-belt. Keeping a short list of approved part codes per machine in the billing software stops counter staff from guessing the rate for each spare.
Hand tools are exempt, ghamella is not
Notification 10/2025-Central Tax (Rate) exempts manually operated or animal-driven agricultural implements of heading 8201, such as spades, shovels, picks, hoes, forks, rakes, axes, sickles, scythes, secateurs and pruners, but expressly excludes the ghamella (the iron pan used to carry soil). A dealer who sells ghamellas with spades must charge tax on the ghamella at its own rate and keep the sickle and spade lines at nil.
Mixed bill means invoice-cum-bill of supply
When one bill contains a taxable thresher and exempt hand tools, a registered dealer can issue a single invoice-cum-bill of supply. The exempt lines show no tax. The dealer must reverse input tax credit on common costs in the ratio of exempt turnover, which is usually small for a machinery dealer.
E-way bill and delivery to the farm
Most machines are worth more than Rs 50,000 and are delivered on a truck or towed by the farmer's tractor. An e-way bill is needed for the movement when the consignment value crosses the limit. The machine serial number should appear in the description so the e-way bill and invoice match at a roadside check.
Common billing mistakes
✕Charging 18% on threshers or rotavators from an old item master, when headings 8432 and 8433 are now at 5%.
✕Exempting the ghamella along with spades and sickles, even though Notification 10/2025 excludes it from the hand-tool exemption.
✕Treating every spare as a 5% part, including bearings, belts and fasteners that fall under their own general headings.
✕Not printing the serial number, which delays subsidy verification and warranty replacement.
✕Bundling installation or demonstration charges into the machine price without deciding whether it is part of a composite supply.
Farm machinery dealer GST invoice: FAQ
What is the GST rate on a rotavator?
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A rotavator is soil preparation machinery of heading 8432, taxed at 5% under Schedule I of Notification 9/2025-Central Tax (Rate). Parts of heading 8432 90 are at the same rate.
Is a chaff cutter covered by the 5% rate?
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Chaff cutters are machinery for preparing animal feed and fall under heading 8436, which is in the 5% list together with poultry and bee-keeping machinery and their parts.
Are farm hand tools taxed?
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Manually operated hand tools of heading 8201 used in agriculture, horticulture or forestry are exempt under Notification 10/2025, except the ghamella.
Can the dealer charge for assembly separately?
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Yes. Assembly or fitting done at the farm can be a separate service line, but if it is naturally bundled with the machine sale it is part of a composite supply taxed at the machine rate. Decide consistently and state it on the bill.
What HSN should be used for thresher parts?
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Parts of harvesting or threshing machinery stay under heading 8433 and are taxed at 5% under the same entry, as long as they are identifiable as thresher parts.