Agri, textiles and crafts

GST bill format for a fruit wholesaler (phal mandi)

Fresh fruits such as bananas, mangoes, grapes, apples, citrus and coconuts are exempt under Notification 10/2025, so a fruit wholesaler usually issues a bill of supply. Ripening, pre-cooling, waxing and retail packing of fruit are nil-rated support services. Taxable lines appear only when the trader adds dried fruit, processed fruit or juice. The bill should show fruit, variety, size count per box, number of boxes or crates, net weight, ripening stage, origin and vehicle.

Download this format free

Pre-filled with fruit wholesaler sample items and fields. No sign-up.

Excel (.xlsx, with formulas) Word (.docx) PDF (print and fill)

Or create these invoices in software, free

Sample fruit wholesaler invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Alphonso mango, 6 dozen box	0804	50 NOS	3,600.00	1,80,000.00	0%
Banana, Cavendish, per kg	0803	2000 KGS	22.00	44,000.00	0%
Apple, Royal Delicious, 20 kg box	0808	80 NOS	2,400.00	1,92,000.00	0%
Tender coconut, unpackaged	0801	500 NOS	35.00	17,500.00	0%
Banana ripening service in chamber, per kg	998619	2000 KGS	1.50	3,000.00	0%
Taxable value				₹4,36,500.00
GST (CGST + SGST, or IGST if inter-state)				₹0.00
Invoice total				₹4,36,500.00

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

Extra fields a fruit wholesaler invoice needs

Fruit, variety and count: Alphonso mango by dozen, Shimla apple by box count, Nashik grapes by 5 kg box and Cavendish bananas by dozen or kg. Variety and count per box are the core pricing information and should be printed exactly as agreed in the order, since a box of 12 count and a box of 15 count look identical on a truck.
Boxes, crates and net weight: Fruit is sold in wooden boxes, corrugated cartons or crates. Box count and net weight are both needed so the buyer can check quantity, especially for grapes and pomegranates where boxes are short-filled when prices rise.
Ripening stage: Bananas and mangoes are sold raw, half-ripe or ripe. Stage on the bill reduces complaints about over-ripening in transit, and it tells the buyer how many days of shelf life to expect when planning sales.
Origin: Buyers often want to know the growing region, such as Ratnagiri, Kinnaur or Jalgaon. Origin also supports any GI claims made by the buyer, such as for Ratnagiri Alphonso, which retailers are wary of repeating without a supplier document.
Packing material: Cartons and boxes may be charged separately or included. Showing packing helps the buyer compare offers and clarifies whether boxes are returnable.
Cold chain details: Fruit sent in reefer trucks needs temperature records. Noting the reefer truck, set temperature and dispatch time helps handle spoilage claims, and lets the wholesaler show the fruit left in good condition when a buyer in a distant market reports rotting on arrival.

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 fruit wholesaler

Fresh fruit and coconuts are exempt

Notification 10/2025-Central Tax (Rate) exempts coconuts fresh or dried (0801), bananas fresh or dried (0803), and other fresh fruit of chapter 8 in the forms listed, together with tender coconut water other than pre-packaged and labelled. A wholesaler selling mangoes, grapes, apples and bananas deals in exempt goods and is not required to register for those sales.

Ripening and packing are nil-rated

Entry 24 of Notification 11/2017-Central Tax (Rate) includes services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing and labelling of fruits and vegetables that do not change their essential characteristics. A wholesaler that ripens bananas or mangoes in its own chamber for other traders can bill that service at nil.

Dried and processed fruit can be taxable

Dried fruit other than those of headings 0801 to 0806 and mixtures of nuts or dried fruits (0813) are in Schedule I at 5%, and fruit prepared or preserved under chapter 20 is also at 5%. Fruit juices and squashes follow their own entries. A fruit wholesaler that also sells dried apricots or packed juice should bill those lines as taxable.

Commission and storage

Commission on sale of fresh fruit and its storage are support services on agricultural produce at nil. Many mandi fruit traders combine trading and commission. The bill should make clear which lots were bought and resold and which were sold on commission.

Packing cartons and freight on the bill

Fruit wholesalers often buy corrugated cartons, wooden boxes and plastic crates on which they pay GST, and then either include the box in the fruit price or charge it separately. Because the fruit is exempt and the trader is usually unregistered, that tax becomes a cost. If the wholesaler is registered and shows the box as a separate charge, the box is generally treated as part of a composite supply of fruit and follows the exempt fruit, so no tax is charged on it. Freight charged to the buyer for delivery by the trader's own vehicle is similarly part of the supply. Keeping these lines visible helps the buyer compare landed cost between suppliers.

Common billing mistakes

Charging GST on fresh fruit or tender coconuts, which are exempt.
Billing dried apricots or mixed dried fruits as exempt fresh fruit.
Charging tax on banana ripening services provided to other traders.
Not stating box count and net weight, which leads to quantity disputes.
Mixing commission sales and own trading on the same bill without distinction.

Fruit wholesaler GST invoice: FAQ

Is GST charged on fresh fruits?

No. Fresh fruits and coconuts are exempt under Notification 10/2025-Central Tax (Rate).

Is banana ripening taxable?

No. Ripening of fruits that does not alter their essential characteristics is a nil-rated support service.

What is the HSN code for mangoes?

Mangoes fall under heading 0804, along with dates, figs, pineapples, avocados and guavas.

Is dry fruit taxable?

Many dried fruits and mixtures of heading 0813 are taxed at 5% under Schedule I, although dried bananas and dried coconuts are exempt and dried tamarind has its own exemption. Check the specific heading before billing.

Does a fruit wholesaler need GST registration?

Not if all sales are exempt fresh fruit. Registration is required if taxable sales push aggregate turnover above the threshold.

Sources: Gazette of India: Notification 10/2025-Central Tax (Rate), exempt goods · GST Council: Notification 11/2017-Central Tax (Rate), updated services rate table · Gazette of India: Notification 9/2025-Central Tax (Rate), goods rate schedules

More formats: Agricultural commission agent (arhtiya) · Bamboo products maker · Cattle feed dealer · Coir products maker · Cold storage · Cotton ginning and pressing factory · Dal mill · Drip irrigation dealer · all businesses