Agri, textiles and crafts

GST invoice format for a handloom weaver or handloom society

A handloom weaver's invoice is mostly a 5% bill: woven fabrics of cotton (5208 to 5212), silk (5007) and wool are all in Schedule I of Notification 9/2025, and handloom durries and cotton handloom rugs are also at 5%. Made-up items and apparel such as stoles or kurtas are 5% only up to Rs 2,500 per piece and 18% above it. Khadi fabric sold through KVIC-certified outlets is exempt. The bill should show fabric, count, weave, length, width, piece value and the handloom mark number.

Download this format free

Pre-filled with handloom weaver 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 handloom weaver invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Handloom cotton fabric 80s count, plain weave, 44 inch	5208	120 MTR	210.00	25,200.00	5%
Handloom silk saree (mulberry), 6.3 m with blouse piece	5007	4 PCS	9,800.00	39,200.00	5%
Handloom cotton durrie, 4 x 6 feet	5705	10 PCS	1,450.00	14,500.00	5%
Handloom cotton stole, sale value Rs 950 per piece	6214	20 PCS	950.00	19,000.00	5%
Handloom silk-cotton stole, sale value Rs 3,200 per piece	6214	3 PCS	3,200.00	9,600.00	18%
Taxable value				₹1,07,500.00
GST (CGST + SGST, or IGST if inter-state)				₹6,623.00
Invoice total				₹1,14,123.00

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

Extra fields a handloom weaver invoice needs

Fabric, yarn count and weave: Cotton 80s x 80s, mulberry silk, tussar or linen-cotton blends, and weaves such as jamdani, ikat or plain, determine both price and heading. The bill should show them so the buyer can match the cloth with the order sample.
Length, width and pieces: Handloom fabric is sold by metre, but sarees and dupattas are sold by the piece. Recording length, width and number of pieces keeps fabric and made-up items apart for rate purposes.
Value per piece for made-ups: Stoles, dupattas, kurtas and bedsheets attract 5% only if the sale value does not exceed Rs 2,500 per piece. Printing the per-piece value proves which side of the line each item falls on.
Handloom Mark or India Handloom brand number: Weavers and societies registered under the Handloom Mark or India Handloom brand schemes print the label number on goods. Quoting it on the invoice supports authenticity claims made to buyers and exhibitions.
Weaver, cluster or society details: Cooperative societies and producer companies buy from member weavers. Naming the weaver or loom number helps track wage payments and quality complaints back to the loom.
Zari or embroidery details: Real or imitation zari and hand embroidery add value and sometimes change classification. A short description protects the weaver when a buyer later claims a different specification.

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 handloom weaver

Fabrics are 5% regardless of price

Schedule I of Notification 9/2025-Central Tax (Rate) lists silk yarn and woven fabrics of silk (5004 to 5007), yarn and woven fabrics of wool (5106 to 5113), cotton yarn other than khadi yarn and woven fabrics of cotton (5205 to 5212) and woven fabrics of other vegetable fibres at 5%. There is no price ceiling on fabric: a silk saree woven as a length of fabric is billed under 5007 at 5% even if it sells for Rs 30,000. This is why sarees and dress materials are normally treated as fabric and not as made-up apparel.

Apparel and made-ups depend on the Rs 2,500 limit

Articles of apparel and clothing accessories of chapters 61 and 62 and other made-up textile articles of chapter 63 are taxed at 5% only when the sale value does not exceed Rs 2,500 per piece; above that they fall in Schedule II at 18%. A handloom society selling stoles, shawls, kurtas and cushion covers should check the actual sale value per piece on each invoice, including any discount, because the slab is decided by the value charged, not the MRP.

Durries and handloom floor coverings

Schedule I lists carpets and other textile floor coverings of headings 5701 to 5705, and specifically coir mats and handloom durries, as well as mats and rugs of cotton handloom, at 5%. Durries woven on a pit loom are therefore billed at 5% under 5702 or 5705 depending on construction. The invoice should say 'handloom durrie' rather than a general 'rug' to match the entry.

Khadi and handloom machinery are exempt

Notification 10/2025 exempts khadi yarn and Gandhi topi, khadi fabric sold through the Khadi and Village Industries Commission and KVIC-certified institutions or outlets, and handloom weaving machinery and charkhas. A handloom weaver who is not a KVIC-certified khadi institution cannot claim the khadi exemption simply because the cloth is hand-spun; the exemption follows the selling channel. Looms and charkhas bought by the weaver are exempt goods, so no tax is charged on them.

Job work for master weavers

Many weavers work on yarn supplied by a master weaver or society and are paid a weaving wage. Job work in relation to textiles and textile products of chapters 50 to 63 is taxed at 5% under Notification 15/2025. A registered weaver should bill only the weaving charge, and the yarn and finished cloth should move under delivery challans.

Common billing mistakes

Charging 18% on an expensive silk saree as if it were apparel, when sarees sold as fabric are taxed at 5% without any price limit.
Billing stoles and kurtas above Rs 2,500 per piece at 5% because the cloth itself is handloom.
Claiming the khadi exemption for handloom cloth sold outside the KVIC-certified channel.
Not stating per-piece value on made-up items, so the 5% or 18% slab cannot be verified.
Raising sale invoices for cloth woven on job work, instead of billing only the weaving charge.

Handloom weaver GST invoice: FAQ

What is the GST on handloom sarees?

A handloom saree is woven fabric, so it is billed under the fabric heading, for example 5007 for silk or 5208 for cotton, at 5% regardless of price.

Is khadi exempt from GST?

Khadi yarn is exempt, and khadi fabric is exempt when sold through KVIC and KVIC-certified institutions or outlets under Notification 10/2025-Central Tax (Rate).

When is a handloom stole taxed at 18%?

Stoles and other accessories of chapters 61 and 62 are taxed at 18% when the sale value exceeds Rs 2,500 per piece, and at 5% when it does not.

Is GST charged on looms?

No. Handloom weaving machinery of heading 8446 and charkhas for hand spinning of heading 8445 are exempt under Notification 10/2025.

What is the GST on weaving job work?

Job work in relation to textiles of chapters 50 to 63 is taxed at 5% under Notification 15/2025-Central Tax (Rate).

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 · PIB: Simplified GST for growth of Indian commerce and trade (Sept 2025)

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