Manufacturing

GST invoice format for a packaged drinking water plant

A packaged drinking water plant's invoice should show each SKU, such as 500 ml, 1 litre or 20 litre jars, with batch number, MRP, HSN 2201 and the 5% rate that applies from 22 September 2025 to waters not containing added sugar or flavouring. It should also carry the FSSAI licence number and BIS licence details, record jar deposits separately, and keep flavoured or sweetened beverages off the same lines because they fall in the 40% schedule.

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Sample packaged drinking water plant invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Packaged drinking water 1 litre, case of 12, MRP ₹20 each	2201	300 CTN	110.00	33,000.00	5%
Packaged drinking water 500 ml, case of 24	2201	200 CTN	140.00	28,000.00	5%
Packaged drinking water 20 litre jar refill	2201	500 NOS	45.00	22,500.00	5%
Packaged drinking water 200 ml cups, case of 48	2201	100 CTN	120.00	12,000.00	5%
Ice blocks for industrial cooling	2201	1000 KGS	6.00	6,000.00	5%
Taxable value				₹1,01,500.00
GST (CGST + SGST, or IGST if inter-state)				₹5,075.00
Invoice total				₹1,06,575.00

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

Extra fields a packaged drinking water plant invoice needs

FSSAI licence number: Food businesses must quote their licence or registration number on invoices and bills. Water plants are food businesses.
BIS licence number: Packaged drinking water must be made under BIS certification. Quoting the licence on invoices helps distributors and institutional buyers.
Batch and packing date: Water bottles carry batch and packing dates. They help trace quality complaints.
Jar deposit: 20 litre jars are often given on deposit. Recording deposits separately avoids confusion about what is being sold.
MRP and pack count: Show MRP and bottles per case. Distributors use them to calculate margins.
Route or delivery point: Water plants deliver on routes to offices and shops. A route code helps reconcile deliveries.
Jar count issued and returned: For 20 litre jar customers, show jars delivered, empties collected and the running balance held by the customer. It keeps deposit records accurate and settles disputes about missing jars.

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 packaged drinking water plant

Waters at 5%, flavoured drinks at 40%

Notification 9/2025-Central Tax (Rate) lists waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured, under 2201 in the 5% schedule, along with ice and snow under 2201 90 10. Waters containing added sugar or flavouring under 2202 10 are in the 40% schedule. A plant that adds a flavoured water or soda line must keep those products on separate invoice lines at their own rate.

Jar deposits are not sales

Refundable deposits for 20 litre jars are security deposits, not consideration for supply, as long as they are refundable. If jars are not returned and deposits are forfeited, consider whether that amounts to a sale of the jar and raise an invoice if it does.

Composition for small plants

Small water plants selling only within the state may opt for composition, but the scheme is not available to manufacturers of certain notified goods. Check the current exclusion list before opting in, because aerated waters have historically been excluded.

FSSAI and BIS details

FSSAI requires licence or registration numbers on invoices and bills. BIS certification is required for packaged drinking water. Invoices should carry both to satisfy distributors and institutional buyers.

E-way bills for distribution

Water is low-value per unit, so many delivery loads are below ₹50,000, but full truck loads to distributors may exceed it. Check each consignment.

Bottles, caps and the inverted duty question

Water plants buy PET preforms, caps, labels and shrink film, mostly at 18%, while their output water is at 5%. Plants that blow their own bottles may build up credit that cannot be used against 5% output tax. A refund under section 54(3) for inverted duty may be available on input credit, subject to the Rule 89(5) formula. Input services such as transport and repairs do not count in that formula. Keep purchase invoices organised by HSN so the claim can be supported.

Route sales and daily deliveries

Many plants supply offices and shops on daily routes, often to unregistered buyers. Where an individual supply to an unregistered buyer is below ₹200 and the buyer does not ask for an invoice, Rule 46 allows a consolidated tax invoice at the end of the day, but each delivery must still be recorded in the route sheet. When the route vehicle carries goods for several customers, the delivery challan or invoice for each drop should travel with it.

Common billing mistakes

Billing flavoured or sweetened water at 5% when it falls under 2202 at 40%.
Treating refundable jar deposits as taxable sales.
Leaving the FSSAI licence number off invoices.
Ignoring BIS licence details that institutional buyers require.
Opting for composition without checking the exclusion list.
Leaving route sales unrecorded because buyers are unregistered, which creates gaps in turnover reporting.

Packaged drinking water plant GST invoice: FAQ

What is the GST rate on packaged drinking water?

Waters not containing added sugar or flavouring under heading 2201 are listed at 5% from 22 September 2025.

Is GST charged on jar deposits?

Refundable deposits are not consideration for supply. If deposits are forfeited, check whether a sale has occurred.

What is the GST on flavoured water?

Waters with added sugar or flavouring under 2202 10 are in the 40% schedule.

Do I need an FSSAI number on invoices?

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

Is ice taxed at 5%?

Yes. Ice and snow under 2201 90 10 are listed at 5%.

Can I sell jars to unregistered offices without GSTIN?

Yes. Issue a B2C tax invoice showing the buyer's name and address where required. The 5% rate applies the same way, and the sale is reported as B2C in your return.

Should the invoice show the BIS licence for every SKU?

One BIS licence number usually covers the plant's packaged drinking water products, so printing it in the invoice header is enough. If you also sell natural mineral water, which has its own standard, show the relevant licence for that product as well.

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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