GST invoice format for a grain merchant (anaj / dal wholesaler)
For a grain merchant, the key GST question is packing, not the grain. Wheat, rice, pulses and flour are taxed at 5% only when pre-packaged and labelled, meaning packs of up to 25 kg meant for retail sale that must carry Legal Metrology declarations. The invoice should therefore state the pack size and whether each line is pre-packaged and labelled, along with lot or variety, bag count and net weight, mandi or APMC purchase reference, and the FSSAI licence number for food trading.
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Sharbati wheat, pre-packaged and labelled, 25 kg bag
1001
40 BAG
980.00
39,200.00
5%
Sona masoori rice, pre-packaged and labelled, 25 kg bag
1006
30 BAG
1,450.00
43,500.00
5%
Toor dal, pre-packaged and labelled, 25 kg bag
0713
20 BAG
3,350.00
67,000.00
5%
Chakki atta (wheat flour), pre-packaged and labelled, 10 kg
1101
50 BAG
410.00
20,500.00
5%
Taxable value
₹1,70,200.00
GST (CGST + SGST, or IGST if inter-state)
₹8,510.00
Invoice total
₹1,78,710.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a grain merchant invoice needs
Pack size and packing type
A 25 kg printed bag and a 50 kg loose gunny bag of the same wheat can be taxed differently. Pack size and whether it is 'pre-packaged and labelled' must be visible on every line.
Variety and lot number
Sharbati vs lokwan wheat, sona masoori vs basmati rice and toor dal grades fetch different prices. A lot number ties each line to the stock bought at the mandi and to quality complaints.
Number of bags and net weight
Grain is billed on net weight after bag tare. Showing bag count and net quintals lets the retailer or mill weigh-check the delivery.
FSSAI licence number
Food business operators, including grain traders above the registration threshold, must hold an FSSAI licence or registration and display it on invoices and cash memos.
APMC / mandi reference
Traders buying at regulated markets pay market fee and get a purchase receipt. Quoting that reference supports the source of goods and any market-fee reimbursement agreed with the buyer.
Brokerage line
Grain deals often involve a broker. Showing brokerage separately, or recording that it is borne by the seller, keeps it out of the goods value.
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)
The 5% entries for cereals (1001 to 1008), pulses (0713) and flours (1101, 1102, 1106) in Notification 9/2025 apply when the goods are pre-packaged and labelled. The notification defines this as commodities intended for retail sale, containing not more than 25 kg or 25 litres, that are pre-packed under the Legal Metrology Act and must bear its declarations. A 26 kg bag or a large bag sold to an institution not for retail sale is outside that definition. Grain sold loose is likewise outside the 5% entry, so check its treatment under the exemption notification before you bill such lines.
Bulk packs, 'not for retail sale' and splitting packs
Some traders print 'not for retail sale' on 25 kg bags or pack 26 kg to stay outside the definition. Since the test looks at whether the package is meant for retail sale and must carry Legal Metrology declarations, wording alone does not settle it; the actual trade practice of who buys the bag matters. Keep packaging consistent and document it, because a mismatch between bag labels and invoice descriptions is what officers notice.
Brokerage, hamali and mandi charges
When you charge loading (hamali), bags or delivery together with the grain, they form part of the value of the grain supply and follow its tax treatment. Brokerage paid to a commission agent is the agent's service. Mandi fees collected by the APMC are statutory levies on the purchase; if you recover them from your buyer, show them on the invoice since they form part of the price.
Composition and food licence on the bill
A grain trader with turnover within Rs 1.5 crore may choose composition and pay 1% on taxable turnover, issuing bills of supply. FSSAI rules require the licence or registration number on invoices for food, so print it in the header regardless of GST status.
E-way bill for truckloads
A 10-tonne truck of rice is worth far more than Rs 50,000, so an e-way bill is needed for movement of taxable consignments. Only goods specified as exempt from the e-way bill rule escape it; check the annexure to Rule 138 before assuming your consignment needs none.
Common billing mistakes
✕Charging 5% on all grain regardless of pack, or charging nothing on retail 25 kg printed bags.
✕Printing 'loose' on the invoice while the bags carry full Legal Metrology labels.
✕Leaving the FSSAI licence number off the invoice header.
✕Adding hamali and bag cost as a separate untaxed line on a taxable grain sale.
Grain merchant GST invoice: FAQ
Is GST payable on wheat sold in a 25 kg bag?
+
If the bag is pre-packaged and labelled for retail sale under Legal Metrology rules, wheat under heading 1001 attracts 5%. The 25 kg / 25 litre limit is part of the definition in Notification 9/2025.
Are pulses 5%?
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Dried leguminous vegetables (dal) that are shelled and pre-packaged and labelled are listed under 0713 at 5%.
Do I need an FSSAI number on a grain bill?
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Yes, food business operators must mention their FSSAI licence or registration number on invoices and bills. It is a food safety rule, not a GST rule, but auditors and buyers check it.
How do I bill grain sold to a flour mill in 50 kg bags?
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A 50 kg bag exceeds the 25 kg limit in the definition of pre-packaged and labelled, so it is not covered by the 5% entry for pre-packaged cereals. Describe the bag size accurately on the invoice and check the exemption notification for the applicable treatment of such supplies. Keep weighbridge or bag-count records, because mills reconcile purchases by net weight.
Can I opt for composition as a grain trader?
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Yes, if aggregate turnover is within Rs 1.5 crore and you make no inter-state outward supplies. You then issue bills of supply and cannot pass credit to buyers.