GST invoice format for a seeds shop (beej bhandar)
Seeds meant for sowing are exempt from GST under Notification 10/2025-Central Tax (Rate), so a shop selling only certified and truthfully labelled seed issues a bill of supply, not a tax invoice. The bill should still show crop, variety, lot number, packing date and expiry of germination test, and the seed licence number. When the same shop sells taxable goods such as sprayers or bio-pesticides, it needs a tax invoice with separate exempt and 5% lines.
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Soybean seed, certified, 30 kg bag (sowing quality)
1201
2 BAG
2,850.00
5,700.00
0%
Wheat seed, certified, 40 kg bag (sowing quality)
1001
3 BAG
1,600.00
4,800.00
0%
Tomato hybrid seed, 10 g packet
1209
10 PAC
450.00
4,500.00
0%
Knapsack mechanical sprayer, 16 litre
8424
1 NOS
1,450.00
1,450.00
5%
Taxable value
₹19,906.00
GST (CGST + SGST, or IGST if inter-state)
₹72.50
Invoice total
₹19,978.50
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a seeds shop invoice needs
Crop, variety and class of seed
Hybrid cotton, BT cotton, paddy, soybean and vegetable seed are sold by variety name and class, such as certified or truthfully labelled. The bill should copy the variety from the packet so a crop failure complaint can be traced.
Seed lot number
Every seed packet carries a lot number from the producer. Writing it on the bill lets the farmer and the seed inspector link a germination failure to a particular lot and supports a refund or compensation claim.
Date of test and valid-up-to date
Seed labels show the germination test date and the date until which the seed is valid for sale. Recording these on the bill shows the dealer did not sell expired stock.
Seed dealer licence number
Seed dealers operate under a licence issued under the Seeds (Control) Order. The number on the bill identifies the shop to inspectors and to companies handling complaints.
Packet size and number of packets
Vegetable seed is sold in grams, cotton in 450 g packets and wheat or soybean in 30 kg bags. Showing pack size and count avoids disputes over quantity.
Exempt and taxable split
A seeds shop usually stocks some taxable items. A clear sub-total for exempt seed and a separate sub-total for taxable goods makes the GST return easy to fill.
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 all goods of seed quality in chapters 7, 9, 10 and 12, and seeds, fruit and spores of heading 1209 used for sowing. The explanation to the 1209 entry makes clear that the exemption does not cover seed meant for any other use. The same soybean, mustard or sesame sold for oil extraction or consumption falls under Schedule I of Notification 9/2025 at 5%. A seeds shop that also sells grain or oilseed for eating must therefore bill the two separately and write 'sowing quality' or 'certified seed' on the exempt line.
Bill of supply when everything is exempt
A registered dealer who supplies only exempt goods issues a bill of supply instead of a tax invoice, and does not charge any tax. Many seed shops sell nothing else and choose not to register at all, because a business dealing only in exempt goods is not required to register. Once the shop starts selling taxable items such as sprayers, tarpaulin or bio-pesticides and turnover crosses the threshold, it must register and can then issue an invoice-cum-bill of supply covering both types of goods.
Input tax credit and the exempt turnover
A seeds shop that is registered and sells both exempt seed and taxable goods cannot claim credit on inputs used for the exempt seed. Credit on common expenses such as shop rent and electricity has to be split in proportion to exempt and taxable turnover. Keeping the two sub-totals on every bill makes this split easy at return time.
Taxable add-on items carry their own rate
Sprayers, sprinklers and drip laterals of heading 8424 are taxed at 5% under Schedule I of Notification 9/2025, and listed bio-pesticides such as neem-based pesticides and Trichoderma are also at 5%. Chemical insecticides and herbicides of heading 3808 are taxed at 18%. A seed dealer who stocks a few pesticide bottles near the counter must not bill them at the seed rate or at the bio-pesticide rate by default.
Common billing mistakes
✕Charging 5% on certified seed because the software defaults chapter 12 to 5%, when seed of sowing quality is exempt.
✕Billing soybean or groundnut meant for eating as 'seed' at nil, when only seed of sowing quality is exempt.
✕Leaving out lot number and valid-up-to date, which makes it hard to defend a germination complaint from a farmer.
✕Issuing a tax invoice showing 0% GST on every line instead of a bill of supply when the dealer sells only exempt seed.
✕Not keeping exempt and taxable sub-totals, so common input credit cannot be reversed correctly.
Seeds shop GST invoice: FAQ
Is there GST on seeds for sowing?
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No. Seeds of sowing quality in chapters 7, 9, 10 and 12 and seeds of heading 1209 are exempt under Notification 10/2025-Central Tax (Rate). The exemption depends on use, so the bill should describe the item as seed for sowing.
Does a seeds shop need GST registration?
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A business dealing only in exempt goods is not required to register. If the shop also sells taxable goods such as sprayers or pesticides and its aggregate turnover crosses the threshold, registration becomes compulsory, and turnover of exempt seed counts towards that aggregate.
What is the HSN code for vegetable seeds?
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Vegetable seeds for sowing are classified under heading 1209 (seeds, fruit and spores of a kind used for sowing). Field crop seed such as wheat, paddy or soybean keeps its own heading in chapters 10 or 12, with the 'seed quality' description deciding the exemption.
Can a seed dealer opt for the composition scheme?
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Yes, if it meets the turnover and intra-state conditions. A composition trader pays a flat rate on its taxable turnover and issues bills of supply for everything. Because seed is already exempt, many seed shops with only a few taxable items find the regular scheme with a combined invoice-cum-bill of supply just as simple.
Should the bill show the seed licence number?
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GST law does not require it, but the Seeds (Control) Order requires licensed dealers and inspectors check records against the licence. Printing the licence number on the bill helps during inspection and when a company processes a complaint.