Poultry feed is exempt under Notification 10/2025, together with supplements and additives sold as feed and dicalcium phosphate of animal feed grade meeting IS 5470. A poultry feed supplier therefore usually issues a bill of supply, unless it also sells taxable items such as poultry incubators, brooders and feeders of heading 8436 at 5% or medicines at their own rate. The bill should show feed type (pre-starter, starter, finisher, layer), form (mash, crumble, pellet), bag weight, batch and manufacturing date.
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Dicalcium phosphate, animal feed grade (IS 5470), 25 kg
2835
4 BAG
1,100.00
4,400.00
0%
Poultry incubator, 500 egg capacity
8436
1 NOS
42,000.00
42,000.00
5%
Automatic poultry drinker (part of poultry-keeping equipment)
8436
20 NOS
180.00
3,600.00
5%
Taxable value
₹2,35,000.00
GST (CGST + SGST, or IGST if inter-state)
₹2,280.00
Invoice total
₹2,37,280.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a poultry feed supplier invoice needs
Feed type and stage
Pre-starter, starter, finisher and layer feeds are formulated for different bird ages. The stage on the bill lets the farmer check the right feed was delivered for the flock and helps the supplier handle any performance complaint.
Form: mash, crumble or pellet
Pelleted and crumble feeds cost more than mash. Showing the form avoids disputes and ties the bill to the pack label printed by the manufacturer.
Batch number and manufacturing date
Feed quality drops with age and moisture. Batch and manufacturing date on the invoice help trace a bad lot and show the farmer the feed was fresh.
Bag weight and number of bags
Feed is sold in 50 kg or 25 kg bags. Bag count and weight allow the integrator or farmer to reconcile deliveries with flock consumption records.
Flock or shed reference for integrators
Contract farming integrators supply feed to many farms. Writing the farm code or shed number on the challan or bill keeps each grower's feed account accurate.
Taxable equipment section
Incubators, brooders, drinkers and feeders sold with feed are taxable. A separate section with HSN and rate keeps them distinct from exempt feed.
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)
Notification 10/2025-Central Tax (Rate) exempts aquatic feed including shrimp and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran, under headings 2301, 2302, 2308 and 2309. Compounded broiler and layer feeds of heading 2309 sold for poultry are therefore exempt. The exemption covers supplements and additives sold as part of poultry feed, but individual chemicals or vitamins sold separately may fall under other chapters, so they should be checked item by item.
Dicalcium phosphate needs the feed-grade standard
The same notification exempts dicalcium phosphate of animal feed grade conforming to IS specification 5470:2002 under heading 2835. Industrial-grade DCP or DCP not meeting that standard does not qualify. The invoice should state 'animal feed grade, IS 5470' so the exemption is supported by the description.
Equipment is taxed at 5%
Poultry-keeping machinery of heading 8436, including poultry incubators and brooders and their parts, is taxed at 5% under Schedule I of Notification 9/2025. A feed supplier that also sells equipment must register once its aggregate turnover crosses the threshold and charge 5% on these lines. Plastic chick boxes, egg trays or generic buckets are not poultry-keeping machinery and follow their own headings.
Pet food is not poultry feed
Dog and cat food of heading 2309 is outside the feed exemption and is taxed under its own entry, and job work on dog and cat food is excluded from the 5% job-work entry. A feed shop that also stocks pet food should keep it as a separate taxable item.
Feed supply under contract farming
Integrators often supply feed and chicks to growers and buy back grown birds, paying a growing charge. The feed transferred to the grower remains the integrator's property in many contracts, so it moves under a delivery challan rather than a sale invoice. The grower's charge for rearing birds is a support service to animal husbandry, which is nil-rated. Getting the document type right avoids treating feed as sold twice.
Common billing mistakes
✕Charging 5% on poultry feed because heading 2309 appears in the 5% schedule for other goods, when poultry feed is exempt.
✕Billing industrial-grade DCP as exempt without the IS 5470 animal-feed-grade description.
✕Leaving incubators and brooders untaxed because they were sold on the same bill as exempt feed.
✕Issuing sale invoices for feed placed with contract growers that remains the integrator's property.
✕Missing batch numbers, making it hard to trace a feed lot linked to poor flock performance.
Poultry feed supplier GST invoice: FAQ
Is poultry feed taxable under GST?
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No. Poultry feed, including supplements and additives, is exempt under Notification 10/2025-Central Tax (Rate). A supplier dealing only in poultry feed is not required to register for GST.
What is the GST on poultry incubators?
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Poultry incubators and brooders and their parts of heading 8436 are taxed at 5% under Schedule I of Notification 9/2025-Central Tax (Rate).
Is dicalcium phosphate exempt?
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Dicalcium phosphate of animal feed grade conforming to IS 5470:2002 is exempt. Other grades are not covered by the exemption.
What HSN code applies to poultry feed?
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Compounded poultry feed falls under heading 2309, preparations of a kind used in animal feeding. Wheat bran and other residues used as feed fall under 2302.
Should a feed dealer issue a bill of supply?
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If the dealer is registered and sells only exempt feed, it issues a bill of supply. If the bill also has taxable equipment, it can issue an invoice-cum-bill of supply.