Agri, textiles and crafts

GST invoice format for a jaggery (gur) manufacturer

A jaggery unit or gur crusher sells jaggery, khandsari, rab and by-products. Jaggery of all types, khandsari sugar and rab are exempt when not pre-packaged and labelled and taxed at 5% when they are. Chikkis, batasha, gajak and similar sugar sweets are listed separately at 5% without any packing condition. Bagasse is at 5%. The bill should show product form (block, cubes, powder, liquid), weight per unit, pack type, colour grade, batch, FSSAI number and whether the gur is chemical-free.

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Sample jaggery manufacturer invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Jaggery blocks, loose (not pre-packaged), per quintal	1701	20 QTL	4,200.00	84,000.00	0%
Organic jaggery powder, pre-packaged and labelled, 1 kg	1701	300 PAC	90.00	27,000.00	5%
Jaggery cubes, pre-packaged and labelled, 500 g	1701	200 PAC	55.00	11,000.00	5%
Peanut chikki, 200 g pack	1704	200 PAC	60.00	12,000.00	5%
Bagasse, per tonne	2303	15 TON	1,800.00	27,000.00	5%
Taxable value				₹1,61,000.00
GST (CGST + SGST, or IGST if inter-state)				₹3,850.00
Invoice total				₹1,64,850.00

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

Extra fields a jaggery manufacturer invoice needs

Form of jaggery: Block, bucket, cube, powder and liquid jaggery (kakvi) have different prices, packing and shelf life. Stating the form on each line helps buyers, transporters and food inspectors identify the product and match it with the label.
Packing type: loose or pre-packaged and labelled: Pre-packaged and labelled packs are taxable at 5%; loose blocks and bulk sacks not meant for retail are exempt. Because this one field decides the rate, it should be a mandatory column in the billing software for every jaggery item.
Colour grade and chemical-free claim: Golden, light brown and dark grades fetch different prices in Kolhapur, Muzaffarnagar and Anakapalle markets. Claims such as sulphur-free or organic should match a test report or certificate, and the bill should repeat only what can be proved.
Batch and manufacturing date: Jaggery absorbs moisture and darkens over months in storage. Batch and date on the invoice help the buyer rotate stock and let the unit respond properly to a complaint about a soft or fungus-affected lot.
FSSAI licence or registration: A gur unit is a food business operator. Printing the FSSAI number on invoices and packs is expected by wholesalers and supermarkets, and it is checked during food safety inspections at the market yard.
Weight per block and number of units: Blocks are sold as 1 kg, 5 kg, 10 kg or 30 kg units, often by count in the market. Showing both unit weight and count avoids disputes when blocks dry out and lose weight in transit.

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 jaggery manufacturer

Jaggery: exempt loose, 5% when packed

Notification 10/2025-Central Tax (Rate) exempts jaggery of all types including cane jaggery (gur) and palmyra jaggery, khandsari sugar and rab, when not pre-packaged and labelled. Schedule I of Notification 9/2025 taxes the same goods at 5% when they are pre-packaged and labelled. A unit selling bulk blocks to commission agents at the market yard and branded powder packs to supermarkets is therefore making two different supplies from the same boiling pan. Each needs its own item code, and the invoice should state 'loose' or 'pre-packaged and labelled' so the rate can be traced to the entry.

Gur sweets are a separate entry

Schedule I separately lists palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, chikkis such as peanut, sesame and puffed rice chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja and anarsa at 5%. Unlike jaggery, these entries carry no packing condition, so they are taxed whether sold loose in a tray or in a printed pack. Jaggery units that make chikki and gajak in winter should not apply the loose-jaggery exemption to them simply because they are made from the same gur.

Bagasse and other by-products

Bagasse and other waste of sugar manufacture of heading 2303 are listed in Schedule I at 5%. A unit selling bagasse to a paper mill, a brick kiln or a biomass power plant should bill it as a taxable by-product. Where bagasse is burnt in the unit's own furnace, no supply arises, but stock records should show how much was used so that output and fuel figures make sense if the department compares them.

Composition suits many small units

Many jaggery units have modest turnover and sell within the state through market yards. If they register only because of packed sales, the composition scheme can reduce compliance to a quarterly payment and annual return, with bills of supply in place of tax invoices. Composition bars inter-state supplies and input tax credit, so a unit selling jaggery powder to an online brand or a buyer in another state should stay in the regular scheme and charge 5% on its packed lines.

Seasonal business, year-round returns

Gur making runs only during the cane crushing season, but a registered unit must still file returns every period of the year, including nil returns in the off season. Late fees for missed nil returns are a common and avoidable cost. Units should also keep a simple record of cane crushed, jaggery produced and stock carried into the off season, as this supports the turnover shown in returns.

Common billing mistakes

Charging 5% on loose jaggery blocks sold at the market yard, which are exempt when not pre-packaged and labelled.
Treating chikki, gajak and batasha as exempt like loose jaggery, although their Schedule I entry has no packing condition.
Leaving bagasse sales to paper mills or kilns out of the GST return because they are seen as waste.
Selling packed jaggery powder without the FSSAI number and batch on the bill and pack.
Skipping nil returns in the off season and paying late fees when the next season starts.

Jaggery manufacturer GST invoice: FAQ

Is jaggery taxable under GST?

Jaggery of all types is exempt when not pre-packaged and labelled, under Notification 10/2025-Central Tax (Rate). When it is sold pre-packaged and labelled, it is taxed at 5% under Schedule I of Notification 9/2025-Central Tax (Rate).

What is the GST on chikki and gajak?

Chikkis, gajak, til patti, til revdi, batasha and similar sweets are listed in Schedule I of Notification 9/2025 at 5%. The entry applies whether they are sold loose or packed, so they should not be billed as exempt.

What HSN code is used for jaggery?

Jaggery, khandsari and rab fall under heading 1701 or 1702 depending on their form, as the notifications themselves state. Most solid gur blocks and powder are billed under 1701.

Is bagasse taxable?

Yes. Bagasse and other waste of sugar manufacture of heading 2303 are taxed at 5% under Schedule I. Bagasse used as fuel within the unit is not a supply and is not taxed.

Can a gur unit opt for composition?

Yes, if it meets the turnover limit and makes only intra-state supplies. It then issues bills of supply, pays tax at the composition rate and cannot claim input tax credit.

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

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