Wholesale and trading

GST invoice format for a plastic granules and polymer trader

A polymer trader sells virgin and reprocessed granules to moulders, film makers and pipe manufacturers. Every polymer in primary form is at 18%, so the invoice's value lies in technical detail: polymer type and grade code, producer, melt flow index and density, lot number, bag count and net weight, whether the material is virgin or reprocessed, and the delivery basis, because buyers' processes depend on the grade and their input tax credit depends on a clean invoice trail.

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Sample plastic granules trader invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
LLDPE film grade granules, 25 kg bag	3901	2000 KGS	98.00	1,96,000.00	18%
PP homopolymer injection moulding grade, 25 kg bag	3902	1500 KGS	102.00	1,53,000.00	18%
HDPE blow moulding grade, 25 kg bag	3901	1000 KGS	104.00	1,04,000.00	18%
PVC suspension resin K-67, 25 kg bag	3904	1000 KGS	82.00	82,000.00	18%
Reprocessed PP granules, natural, 25 kg bag	3902	1000 KGS	72.00	72,000.00	18%
Taxable value				₹6,07,000.00
GST (CGST + SGST, or IGST if inter-state)				₹1,09,260.00
Invoice total				₹7,16,260.00

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

Extra fields a plastic granules trader invoice needs

Polymer type and grade code: LDPE, LLDPE, HDPE, PP homopolymer, PP copolymer and PVC resin each have producer grade codes. The grade code is what a moulder's process sheet specifies, so it must be on the line.
Producer / petrochemical source: Granules from different petrochemical producers or imported origins behave differently. Naming the producer lets the buyer track quality complaints and supports the trader's own traceability.
MFI and density: Melt flow index and density define processing behaviour. Printing them, or the certificate of analysis reference, gives the buyer a basis for rejection if the lot does not perform.
Virgin or reprocessed: Reprocessed granules sell at a discount and may be restricted for food-contact use. Stating the status prevents disputes and protects buyers' compliance.
Lot number and bag count: Granules are sold in 25 kg bags by lot. Lot numbers trace quality problems; bag count reconciles deliveries.
Delivery basis and godown: Polymer distributors sell ex-CFA warehouse, ex-godown or delivered. The basis determines whether freight is inside the taxable value.
Price reference: Polymer prices change with producer price circulars. Referencing the price circular date on the invoice clarifies the basis of the rate charged.

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 plastic granules trader

All polymers in primary form are 18%

Notification 9/2025 lists headings 3901 to 3913, covering polymers of ethylene, propylene, vinyl chloride, styrene and other polymers in primary forms, as one entry in the 18% schedule. Plastic waste, parings and scrap (3915) are also at 18%. Reprocessed granules made from scrap are generally polymers in primary form under the relevant 3901 to 3913 heading, not scrap. The rate is uniform, but buyers' returns and your HSN summary should show the correct heading for each polymer, for example 3901 for polyethylene, 3902 for polypropylene and 3904 for PVC. Masterbatches and compounded granules with fillers can raise separate classification questions, so check them before copying the base polymer's heading.

Producer credit notes and price protection

Petrochemical producers issue price-protection and quantity-discount credit notes to their distributors. A GST credit note from the producer linked to your purchases reduces your input tax credit. If you pass the price protection to moulders, issue credit notes linked to your sale invoices. Producer price circulars dated after dispatch are a common source of disputes; refer to the circular in the invoice.

Reprocessed granules and supplier verification

Reprocessors often buy plastic scrap from unregistered collectors. When you buy reprocessed granules, verify the supplier's registration and return filing, because input tax credit depends on the supplier having paid tax. Keep e-way bills, weighbridge slips and bank payments for each purchase.

Plastic waste rules and EPR

Under the Plastic Waste Management Rules, producers, importers and brand owners carry extended producer responsibility, and plastic raw material sellers have registration and reporting obligations to the pollution control board. Traders should check whether they need to register as a seller of plastic raw material and record sales to registered producers.

E-way bills and full truckloads

A truck of polymer granules is worth several lakh rupees. Generate an e-way bill for every movement above Rs 50,000, including stock transfers between your own godowns in different states, which are supplies between distinct persons requiring a tax invoice.

TDS under section 194Q on large polymer purchases

Moulders and film makers with turnover above Rs 10 crore must deduct 0.1% income-tax TDS on purchases from a single seller once they exceed Rs 50 lakh in a year. Polymer traders cross that limit with regular buyers within a few months. The GST invoice is unchanged, but your receivables will show the short payment, and the invoice number helps match the deduction in Form 26AS.

Common billing mistakes

Classifying reprocessed granules as plastic scrap under 3915.
Ignoring producer price-protection credit notes when filing returns.
Not recording whether granules are virgin or reprocessed, which leads to rejections and complaints from food-packaging and pharma-packaging buyers.
Buying reprocessed material from suppliers who do not file returns, risking credit denial.
Moving stock between your own godowns in different states without a tax invoice.

Plastic granules trader GST invoice: FAQ

What is the GST rate on plastic granules?

Polymers in primary form under headings 3901 to 3913 are in the 18% schedule of Notification 9/2025.

Is plastic scrap taxed differently?

Plastic waste, parings and scrap under 3915 are also at 18%.

Should I show MFI and density on the invoice?

GST does not require them, but moulders and film makers rely on grade, MFI and density to set their machines, and these values are the basis for rejecting a lot. Most polymer traders print them or quote the certificate of analysis reference.

Do I need EPR registration as a trader?

Check the Plastic Waste Management Rules and the pollution control board portal. Sellers of plastic raw material may need to register and report sales to producers, separately from GST.

How do I bill stock transfers to another state?

Issue a tax invoice charging IGST to your own GSTIN in the other state, valued under the rules for distinct persons, and generate an e-way bill. The receiving branch claims the credit.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), dated 17-9-2025 (goods rate schedules) · GST Council — PIB press release on the 56th GST Council recommendations (Annexures, incl. 12% to Nil list)

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