Agri, textiles and crafts

GST invoice format for a pesticide dealer (krishi dawa dukan)

A pesticide dealer bills two very different rates from the same shelf. Chemical insecticides, fungicides and herbicides of heading 3808 are taxed at 18%, while twelve named bio-pesticides, including neem-based pesticides, Trichoderma and Pseudomonas, are taxed at 5%. The invoice must therefore name the active ingredient and formulation on each line, and should also carry the batch number, manufacturing and expiry dates, registration number on the label, and the dealer's licence to sell insecticides.

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Sample pesticide dealer invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Imidacloprid 17.8% SL insecticide, 250 ml	3808	4 BTL	320.00	1,280.00	18%
Mancozeb 75% WP fungicide, 1 kg	3808	3 PAC	560.00	1,680.00	18%
Neem based pesticide, Azadirachtin 1500 ppm, 1 litre	3808	2 BTL	480.00	960.00	5%
Trichoderma viride bio-fungicide, 1 kg	3808	5 PAC	180.00	900.00	5%
Glyphosate 41% SL herbicide, 1 litre	3808	2 BTL	420.00	840.00	18%
Taxable value				₹5,660.00
GST (CGST + SGST, or IGST if inter-state)				₹777.00
Invoice total				₹6,437.00

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

Extra fields a pesticide dealer invoice needs

Active ingredient and formulation: Imidacloprid 17.8% SL, Mancozeb 75% WP and Neem oil 1500 ppm EC are different products. The active ingredient decides whether the line is an 18% chemical or a 5% listed bio-pesticide, so it must be on the bill.
Batch number, manufacturing and expiry dates: Pesticides lose efficacy and expired stock cannot legally be sold. Batch and expiry details on the invoice protect the dealer in a complaint and help track a recalled batch.
Insecticide selling licence number: Retail sale of insecticides needs a licence from the state licensing officer under the Insecticides Act, 1968 and Rules. The number on the bill identifies the licensed premises.
Pack size: Pesticides are sold in 100 ml, 250 ml, 1 litre and 1 kg packs. Showing pack size with quantity keeps stock in units the company also uses.
Crop and target pest (optional): Writing the crop and pest the farmer was advised for, such as 'cotton - whitefly', is useful evidence if the farmer later complains of crop damage.
Rate-wise tax summary: Because one bill mixes 18% and 5% lines, a short tax summary by rate makes the CGST and SGST amounts easy to check and to report.

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 pesticide dealer

Only twelve named bio-pesticides get 5%

Schedule I of Notification 9/2025-Central Tax (Rate) lists, under heading 3808, a closed list of bio-pesticides at 5%: Bacillus thuringiensis var. israelensis, kurstaki and galleriae, Bacillus sphaericus, Trichoderma viride, Trichoderma harzianum, Pseudomonas fluorescens, Beauveria bassiana, NPV of Helicoverpa armigera, NPV of Spodoptera litura, neem-based pesticides and Cymbopogon. Any other 'organic' or 'herbal' crop protection product that is not on that list does not qualify merely because it is natural. A dealer should map each SKU to the list once and lock the rate in the item master.

Chemical pesticides stay at 18%

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators of heading 3808 that are not in the bio-pesticide list fall under Schedule II of Notification 9/2025 at 9% central tax, that is 18% in total. Gibberellic acid has its own Schedule I entry at 5%. This makes pesticide one of the few farm inputs that did not move to 5% in September 2025, and farmers often expect a lower rate, so the invoice should show the rate per line clearly.

Bill each formulation at its own rate

A combination pack, such as a chemical insecticide sold with a free neem product, is either a mixed supply taxed at the higher rate or two separately priced items. When the dealer prices them separately on the bill, each takes its own rate. When it sells one bundle at one price, the whole bundle is a mixed supply taxed at 18%. Decide which before printing the bill.

Input credit flows mostly at 18%

Dealers buy most stock at 18% and sell it at 18%, so credit matches output tax. Unlike fertiliser, there is little inverted duty. Composition is available for small shops, but the farmer gains nothing either way, so the choice depends on compliance cost and whether the shop sells to registered agri businesses.

Common billing mistakes

Billing every 'organic' crop spray at 5% when only the twelve bio-pesticides named in Notification 9/2025 qualify.
Charging 5% on chemical insecticides because fertiliser rates were cut, when heading 3808 chemicals remain at 18%.
Leaving out batch and expiry, which makes it impossible to defend against a complaint about a spurious or expired product.
Using one HSN and one rate for the whole bill, so the 18% and 5% totals in GSTR-1 do not match the stock records.
Selling from a shop whose insecticide licence does not list that product or that premises, and not printing the licence number.

Pesticide dealer GST invoice: FAQ

What is the GST rate on pesticides in 2026?

Chemical pesticides of heading 3808 are taxed at 18%. Twelve listed bio-pesticides, such as neem-based pesticides, Trichoderma and Beauveria bassiana, are taxed at 5% under Schedule I of Notification 9/2025-Central Tax (Rate).

Is neem oil pesticide taxed at 5%?

Yes, neem-based pesticides are on the bio-pesticide list in Schedule I, so they are taxed at 5%. Neem oil sold as a cosmetic or as a general oil is a different product and is classified elsewhere.

What HSN code should a pesticide dealer use?

Heading 3808 covers insecticides, fungicides, herbicides and similar products. Use 3808 with the eight-digit tariff item where your turnover requires more digits, and add the active ingredient in the description.

Can one invoice carry both 18% and 5% pesticides?

Yes. A tax invoice can carry lines at different rates. Show the rate and tax on each line and a summary by rate at the bottom so the buyer can verify the total.

Is the insecticide licence number mandatory on the bill?

GST law does not require it, but the insecticide licensing rules require the dealer to sell only from licensed premises and keep records. Printing it on the bill is good practice.

Sources: Gazette of India: Notification 9/2025-Central Tax (Rate), goods rate schedules · PIB: Simplified GST for growth of Indian commerce and trade (Sept 2025)

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