Manufacturing

GST invoice format for an edible oil mill

An oil mill's GST invoice should list each oil by type, refining (filtered, refined or cold-pressed), pack size or tanker quantity, batch and MRP, along with the FSSAI licence number. From 22 September 2025, groundnut oil (1508), sunflower, safflower and cotton-seed oil (1512), mustard oil (1514) and other fixed vegetable oils (1515) are listed at 5%. Oil cake from oil extraction (2304 to 2306) is also listed at 5%, and should be billed on its own line.

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Sample edible oil mill invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Filtered groundnut oil 15 kg tin	1508	100 NOS	2,650.00	2,65,000.00	5%
Refined sunflower oil 1 litre pouch, case of 10	1512	120 CTN	1,450.00	1,74,000.00	5%
Kachi ghani mustard oil 1 litre bottle	1514	600 NOS	165.00	99,000.00	5%
Cold-pressed sesame oil 500 ml bottle	1515	300 NOS	190.00	57,000.00	5%
Groundnut oil cake, bulk	2305	80 QTL	3,800.00	3,04,000.00	5%
Taxable value				₹8,99,000.00
GST (CGST + SGST, or IGST if inter-state)				₹44,950.00
Invoice total				₹9,43,950.00

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

Extra fields a edible oil mill invoice needs

Oil type and processing: State groundnut, mustard, sunflower or other oil, and whether it is filtered, refined or cold-pressed. Price and buyer specifications differ by process.
FSSAI licence number: Oil mills are food businesses and must print their FSSAI licence on invoices. Distributors and institutional buyers check it.
Pack size or tanker quantity: Show 1 litre pouches, 15 kg tins or tanker quantities in kilograms. Edible oil is traded by weight in bulk and by volume in retail packs, so the unit must be clear.
Batch and packing date: Oils can turn rancid. Batch and packing dates support quality complaints and stock rotation.
Weighbridge slip for bulk: Bulk oil and oil cake are weighed. Quoting the weighbridge slip ties the invoice quantity to the e-way bill.
MRP for retail packs: Retail packs carry MRP. It must match the pack label.

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 edible oil mill

Edible oils and oil cake at 5%

Notification 9/2025-Central Tax (Rate) lists groundnut oil under 1508, sunflower, safflower and cotton-seed oil under 1512, rape, colza or mustard oil under 1514, and other fixed vegetable fats and oils under 1515 in the 5% schedule, provided they are not chemically modified. Oil cake and other solid residues from the extraction of soyabean oil (2304), groundnut oil (2305) and other vegetable oils (2306) are also listed at 5%. Chemically modified oils and non-edible industrial derivatives need separate checking.

Bulk versus retail packs

Oil mills sell tanker loads to refiners and packers, tins to wholesalers, and pouches or bottles to retailers. All share the 5% rate, but the unit, quantity and MRP details differ. Keep separate item codes for each pack type.

Job work crushing

Some mills crush seed for farmers or traders on a job-work basis. The seed belongs to the customer, and the mill bills only the crushing charge, while the oil and cake are returned to the owner. This is a service with its own accounting code and rate, not a sale of oil.

E-way bills for tanker and cake loads

Tanker loads of oil and truckloads of oil cake are high-value and need e-way bills. The quantity on the e-way bill must match the weighbridge weight on the invoice.

FSSAI and packaging rules

Edible oils are subject to FSSAI labelling and packaging requirements, and invoices must carry the FSSAI licence number. Packaged oils must also meet Legal Metrology labelling rules.

Seed purchases from farmers

Oil mills buy groundnut, mustard and other oilseeds directly from farmers and through mandis. Purchases from unregistered agriculturists are not themselves invoiced by the farmer, so the mill should keep a purchase register or self-prepared record with the farmer's name, village, quantity, rate and payment details. Where a reverse charge entry applies to a specific agricultural product bought from an unregistered person, the mill must issue a self-invoice and pay the tax; check the current reverse charge list for each commodity before assuming none applies. Well-kept seed records also support the oil and cake yield figures that auditors compare with sales.

Common billing mistakes

Billing oil cake at a different rate without checking its 5% entry.
Treating job-work crushing as a sale of oil.
Using litres on the invoice and kilograms on the e-way bill for bulk oil.
Leaving FSSAI licence numbers off invoices.
Mixing retail and bulk pack codes, which confuses stock records.
Buying oilseed from farmers without a purchase register, so the oil and cake yield cannot be matched to seed bought when an auditor compares inputs and outputs.

Edible oil mill GST invoice: FAQ

What is the GST rate on groundnut oil?

Groundnut oil under heading 1508 is listed at 5% from 22 September 2025, provided it is not chemically modified.

Is mustard oil taxed at 5%?

Yes. Rape, colza or mustard oil under heading 1514 is listed at 5%.

What is the GST on oil cake?

Oil cake from the extraction of soyabean, groundnut and other vegetable oils under headings 2304 to 2306 is listed at 5%.

How should I bill custom crushing?

Bill only the crushing charge as a job-work service. The customer's seed, oil and cake are not your sale.

Do I need an FSSAI licence number on invoices?

Yes. FSSAI requires licence or registration numbers on invoices and bills.

Can I mix tins and pouches on one invoice?

Yes. Each pack type should be a separate line with its own unit, quantity and rate, all at 5% if the oil is unmodified edible oil. Showing net weight for tins and volume for pouches keeps the invoice consistent with the labels and the e-way bill.

Is GST charged on the empty tins I sell back to traders?

Yes. Used tins and drums sold separately are a supply of goods and need their own invoice with the heading for the container and its applicable rate. Do not net their value against oil sales.

Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services

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