Agri, textiles and crafts

GST invoice format for a poultry farm (broiler and layer)

Almost everything a poultry farm sells is exempt. Live poultry (0105), birds' eggs in shell (0407) and fresh or chilled poultry meat are exempt under Notification 10/2025, and a contract grower's rearing charge is a nil-rated support service to animal husbandry. Frozen chicken becomes taxable at 5% only when pre-packaged and labelled. Poultry manure is exempt unless pre-packaged and labelled. The bill should show batch, bird count, average weight, mortality, egg count by tray and grade, and vehicle details.

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Sample poultry farm invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Live broiler birds, average 2.2 kg	0105	4400 KGS	92.00	4,04,800.00	0%
Table eggs in shell, tray of 30	0407	500 NOS	165.00	82,500.00	0%
Fresh dressed chicken, chilled	0207	200 KGS	190.00	38,000.00	0%
Frozen chicken curry cut, pre-packaged and labelled, 1 kg	0207	80 PAC	240.00	19,200.00	5%
Poultry manure, loose, per tonne	3101	10 TON	1,500.00	15,000.00	0%
Taxable value				₹5,59,500.00
GST (CGST + SGST, or IGST if inter-state)				₹960.00
Invoice total				₹5,60,460.00

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

Extra fields a poultry farm invoice needs

Flock batch and placement date: Broiler and layer flocks are tracked by batch. The batch on the bill links sales to feed and medicine records and supports performance-based payments.
Bird count, total and average weight: Live birds are sold by weight. Count, total weight and average bird weight let the trader check the load and reconcile it with the weighbridge, and they are also the base figures for the farm's own feed conversion record.
Egg count, grade and trays: Eggs are sold by trays of 30 and grades by weight. Recording trays, grade and broken eggs prevents disputes with traders, who usually pay a market rate announced daily and deduct for cracked or dirty eggs at the time of unloading.
Mortality and shortage: Birds die during catching and in transit, especially in summer. Recording mortality and weak birds at loading, signed by the driver or trader's supervisor, helps settle shortage claims fairly.
Contract grower code: Integrators pay growers a growing charge per kg, often with incentives for feed conversion. Grower code and batch on the bill tie the payment to the flock and make the integrator's settlement sheet easy to check.
Vehicle and weighbridge slip: Live birds and eggs move in open trucks and small tempos, often at night. Vehicle number and weighbridge slip on the bill support the quantity and answer questions at check posts about where the birds came from.

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 poultry farm

Birds, eggs and fresh meat are exempt

Notification 10/2025-Central Tax (Rate) exempts live poultry of heading 0105, birds' eggs in shell fresh, preserved or cooked of 0407, and fresh or chilled meat of headings 0203 to 0209, which includes poultry meat of 0207. It also exempts frozen and other non-fresh meat when not pre-packaged and labelled. Schedule I of Notification 9/2025 taxes such meat at 5% only when pre-packaged and labelled. A farm selling live birds and trays of eggs is therefore dealing entirely in exempt goods.

Contract growing is a support service

Under contract farming, the integrator supplies chicks, feed and medicines and pays the grower a rearing charge per kg of bird produced. Rearing of animals for food by way of agricultural operations is a support service to animal husbandry within entry 24 of Notification 11/2017, which is nil-rated. The grower's bill to the integrator is a bill of supply, and the birds, feed and chicks belonging to the integrator move under delivery challans, not sale invoices.

Manure and by-products

Poultry manure is organic manure. It is exempt under Notification 10/2025 when not pre-packaged and labelled, and taxed at 5% when packed and labelled. Feathers and other by-products of heading 0505 not further worked are in Schedule I at 5%. Spent hens are live poultry and exempt.

Registration and input tax credit

A farm with only exempt sales need not register and cannot claim input credit. Tax paid on cages, curtains, generators and shed construction therefore becomes a cost. Farms that start selling packed frozen chicken or packed manure should register once the threshold is crossed and claim credit only on inputs used for taxable sales.

Hatcheries and day-old chicks

Day-old chicks are live poultry of heading 0105 and are exempt, so a hatchery selling chicks to farmers issues a bill of supply. Hatching eggs are birds' eggs in shell and also exempt. Hatcheries do, however, pay tax on incubators and setters, which are poultry-keeping machinery of heading 8436 at 5%, and on vaccines and services. A hatchery that also offers custom hatching of eggs owned by another farm is providing a service on animals being reared, which should be examined against the support services entry before deciding the tax treatment. The bill should state the breed, hatch date and number of chicks, with a free-chick allowance shown separately.

Common billing mistakes

Charging GST on live birds or eggs sold to traders, which are exempt.
Billing packed frozen chicken as exempt like fresh chicken.
Issuing sale invoices to the integrator for birds that belong to the integrator under the growing contract.
Not recording mortality and average weight, leading to disputes over payment.
Claiming input credit on shed equipment when all sales are exempt.

Poultry farm GST invoice: FAQ

Are eggs taxable under GST?

No. Birds' eggs in shell, fresh, preserved or cooked, are exempt under Notification 10/2025-Central Tax (Rate).

Is GST charged on live chicken?

No. Live poultry of heading 0105 is exempt.

What is the GST on frozen chicken?

Frozen chicken is exempt unless pre-packaged and labelled, in which case it is taxed at 5%.

Is the contract growing charge taxable?

Rearing birds for an integrator is a support service to animal husbandry and is nil-rated.

Does a poultry farm need GST registration?

Not if all sales are exempt. If it sells taxable packed products above the threshold, registration is required.

Sources: Gazette of India: Notification 10/2025-Central Tax (Rate), exempt goods · Gazette of India: Notification 9/2025-Central Tax (Rate), goods rate schedules · GST Council: Notification 11/2017-Central Tax (Rate), updated services rate table

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