GST invoice format for a honey producer and beekeeper
A beekeeper or honey processor deals with a rate that changes with packing. Natural honey of heading 0409 is exempt when it is not pre-packaged and labelled and taxed at 5% when it is. Bee-keeping machinery and parts of heading 8436, such as honey extractors, are at 5%. Pollination services provided to farmers are a support service to agriculture. The invoice should show floral source, harvest season, moisture, batch, pack size, FSSAI number and any Agmark or organic certification.
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Raw multiflora honey, bulk 300 kg drum (not pre-packaged)
0409
600 KGS
180.00
1,08,000.00
0%
Mustard honey, pre-packaged and labelled, 500 g jar
0409
200 BTL
170.00
34,000.00
5%
Litchi honey, pre-packaged and labelled, 250 g jar
0409
150 BTL
110.00
16,500.00
5%
Honey extractor, 4 frame, stainless steel
8436
2 NOS
9,500.00
19,000.00
5%
Bee hive box with frames (bee-keeping equipment)
8436
10 NOS
2,200.00
22,000.00
5%
Taxable value
₹1,99,500.00
GST (CGST + SGST, or IGST if inter-state)
₹4,575.00
Invoice total
₹2,04,075.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a honey producer invoice needs
Floral source and region
Mustard, litchi, jamun, eucalyptus and multiflora honey sell at different prices and have different colour and crystallisation. The flora and region on the bill should match the label and any lab report shared with the buyer.
Moisture and test parameters
Bulk honey buyers check moisture, HMF and sugar profile. Quoting the test report number on the invoice links the lot to its analysis and reduces rejection disputes with processors and exporters.
Packing: bulk drum or retail pack
Honey sold in 300 kg drums or unlabelled cans is exempt, while 250 g and 500 g branded jars are taxed at 5%. The packing column on the invoice is what justifies the rate on each line.
Batch and harvest date
Honey crystallises and darkens with age. Batch and harvest date help retailers rotate stock and help the producer trace a complaint back to the apiary and extraction date.
FSSAI and certification numbers
Honey processors are food businesses. FSSAI licence, Agmark grade or organic certificate numbers on the bill add credibility for supermarket and export buyers.
Colony or apiary location
For bee-box rental and pollination contracts, the location and number of colonies placed should be stated so the farmer can check the service delivered.
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 10/2025-Central Tax (Rate) exempts natural honey other than pre-packaged and labelled, while Schedule I of Notification 9/2025 taxes natural honey that is pre-packaged and labelled at 5%. A beekeeper who sells raw honey in drums to a processor makes an exempt supply; the processor who packs and labels it for retail charges 5%. Unbranded honey sold as puja samagri is also covered by the separate puja items exemption. Each line on the invoice should therefore say how the honey is packed, not just its floral source.
Bee-keeping equipment is at 5%
Schedule I lists other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery of heading 8436 and its parts at 5%. Honey extractors, bee boxes with frames sold as bee-keeping equipment and related parts can be billed at that rate. General items such as stainless steel buckets, plastic jars or protective clothing follow their own headings and should be checked separately.
Migratory beekeeping and pollination services
Beekeepers often move colonies to mustard, sunflower or orchard areas and are paid by farmers for pollination. Services relating to the cultivation of plants and rearing of life forms of animals by way of agricultural operations directly related to production of agricultural produce are support services to agriculture taxed at nil under entry 24 of Notification 11/2017. A bee-box rental bill to a farmer should describe the service as pollination support for the named crop.
Registration when most sales are exempt
A beekeeper selling only bulk exempt honey need not register. Once he starts packing jars or selling equipment and his aggregate turnover, including exempt sales, crosses the threshold, he must register. Input tax credit on jars, labels and bottling machines can then be claimed against the 5% output tax on packed honey, but credit relating to exempt bulk sales must be reversed.
FSSAI standards appear on the bill
Honey has its own food standard and processors are often asked by buyers to show compliance. Including the FSSAI licence number and the test report reference on the invoice is not a GST requirement, but it is the document buyers keep, and quoting it reduces rejections for adulteration claims.
Common billing mistakes
✕Charging 5% on raw honey sold in drums to processors, when unpacked honey is exempt.
✕Billing retail jars as exempt because the beekeeper is small, when pre-packaged and labelled honey is taxed at 5%.
✕Treating every item sold to beekeepers, such as plastic jars and veils, as 5% bee-keeping machinery.
✕Missing batch and floral source, making it hard to defend a quality claim.
✕Not reversing input credit linked to exempt bulk honey sales.
Honey producer GST invoice: FAQ
Is honey exempt from GST?
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Natural honey is exempt when not pre-packaged and labelled, and taxed at 5% when pre-packaged and labelled.
What is the HSN code for honey?
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Natural honey is classified under heading 0409.
What is the GST on honey extractors?
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Bee-keeping machinery and parts of heading 8436, including honey extractors, are taxed at 5% under Schedule I of Notification 9/2025-Central Tax (Rate).
Is GST charged on pollination services?
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Pollination provided to farmers is an agricultural operation directly related to crop production and falls within support services to agriculture, which are nil-rated.
Does a beekeeper need GST registration?
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Not if all sales are exempt. Registration becomes necessary when taxable packed honey or equipment sales push aggregate turnover above the threshold. Exempt bulk sales count towards that aggregate turnover even though no tax is charged on them.