Agri, textiles and crafts

GST invoice format for a flour mill (atta chakki)

A flour mill or atta chakki deals in three kinds of supply: selling its own flour, selling by-products, and grinding customers' grain. Wheat flour of heading 1101, besan of 1106 and suji of 1103 are taxed at 5% when pre-packaged and labelled and exempt when sold loose. Wheat bran sold as cattle feed is exempt. Grinding a customer's own wheat is job work on food at 5%. The bill should show product, pack size, packing type, weight and the FSSAI number.

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Sample flour mill invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Chakki fresh atta, pre-packaged and labelled, 10 kg	1101	40 PAC	420.00	16,800.00	5%
Loose wheat atta (not pre-packaged), per kg	1101	150 KGS	38.00	5,700.00	0%
Besan (gram flour), pre-packaged and labelled, 1 kg	1106	60 PAC	95.00	5,700.00	5%
Wheat bran for cattle feed, 40 kg bag	2302	20 BAG	900.00	18,000.00	0%
Grinding of customer's wheat (job work), per kg	998817	300 KGS	4.00	1,200.00	5%
Taxable value				₹47,400.00
GST (CGST + SGST, or IGST if inter-state)				₹1,185.00
Invoice total				₹48,585.00

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

Extra fields a flour mill invoice needs

Product and grain source: Chakki atta, maida, suji, besan and multigrain atta are different products with different headings. Naming the grain or blend avoids misclassification, especially when the mill packs a multigrain or millet mix that may fall under a different entry from plain wheat atta.
Pack size and packing type: A labelled 10 kg atta pack is taxed; loose atta weighed out at the counter is not. The packing column decides the rate, so the counter bill and the wholesale bill must both show whether the flour was weighed loose or sold in a sealed pack.
Customer's own grain for grinding: For job-work grinding, record the weight of grain received and flour returned so the grinding charge is not mistaken for a sale of flour and the customer can see that the full quantity, less normal milling loss, was returned.
Batch and packing date: Packed flour carries a best-before date. Batch and packing date help handle quality complaints.
FSSAI licence or registration: Even a small chakki is a food business and should display its FSSAI registration or licence number on bills, packs and the shop board.
Bran destination: Wheat bran sold for cattle feed is exempt; stating 'cattle feed' on the line supports that treatment.

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 flour mill

Same atta, two rates

Schedule I of Notification 9/2025-Central Tax (Rate) taxes wheat or meslin flour (1101), other cereal flours (1102), cereal groats, meal and pellets including suji and dalia (1103), and flour of pulses (1106) at 5% when pre-packaged and labelled. Notification 10/2025 exempts the same goods when they are not pre-packaged and labelled. A neighbourhood chakki selling loose atta by weight has an exempt supply, while the same mill packing branded 5 kg bags for kirana stores has a taxable one. The invoice must say which is which.

Wheat bran is exempt as cattle feed

Notification 10/2025 exempts aquatic, poultry and cattle feed, including wheat bran and de-oiled cake other than rice bran, under headings 2301, 2302, 2308 and 2309. Schedule I of 9/2025 taxes bran and residues of heading 2302 at 5% but specifically excludes cattle and poultry feed and wheat bran from that entry. Mills selling wheat bran to dairy farmers should therefore bill it as exempt.

Grinding customers' grain is job work

When a household or a trader brings its own wheat and pays only for grinding, the mill is supplying job work on a food product. Under Notification 15/2025 job work on food and food products of chapters 1 to 22 is taxed at 5%. A small chakki doing only grinding and loose atta sales may stay below the registration threshold; once registered, it should bill the grinding charge as a service line with SAC 998817 or the appropriate job-work code.

Multigrain and millet blends need care

Multigrain atta that mixes wheat with jowar, bajra, ragi or soya flour remains a flour of chapter 11 when it is simply a mix of cereal and pulse flours, and the packing test still applies. A ready mix that adds salt, spices, raising agents or other ingredients may become a food preparation of chapter 19 or 21 with a different entry. Food preparations of millet flour in powder form with at least 70% millets by weight have their own exemption when not pre-packaged and labelled. Before launching a new blend, the mill should fix its heading once, record the composition on the pack and use that single classification on every invoice so the rate does not drift between bills.

Composition is open to manufacturers

A flour mill that manufactures and sells within the state can opt for the composition scheme if eligible. It then issues bills of supply and pays tax on turnover at the manufacturer's composition rate. Composition is not available for inter-state sales, so a mill supplying a distributor in another state must stay in the regular scheme.

Common billing mistakes

Charging 5% on loose atta sold by weight at the counter, which is exempt.
Billing wheat bran for cattle feed at 5% under heading 2302 instead of treating it as exempt cattle feed.
Showing grinding of customers' wheat as a sale of flour, overstating goods turnover.
Selling packed atta without the FSSAI number on the bill and pack.
Using a single 'atta' item in the software for both packed and loose sales.

Flour mill GST invoice: FAQ

Is GST charged on chakki atta?

Loose atta sold by weight is exempt. Atta sold in pre-packaged and labelled packs is taxed at 5%.

What is the GST on flour grinding charges?

Grinding someone else's grain is job work on a food product, taxed at 5% under Notification 15/2025-Central Tax (Rate).

Is besan taxed?

Besan, flour of gram of heading 1106, is taxed at 5% when pre-packaged and labelled and exempt otherwise.

What is the HSN code for suji?

Suji and dalia are cereal groats and meal of heading 1103.

Does a flour mill need an e-way bill?

For taxable packed atta worth more than Rs 50,000 in one consignment, yes. Carry the invoice and weighbridge slip for loose flour or bran loads too.

Sources: Gazette of India: Notification 9/2025-Central Tax (Rate), goods rate schedules · Gazette of India: Notification 10/2025-Central Tax (Rate), exempt goods · Gazette of India: Notification 15/2025-Central Tax (Rate), services rates

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