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Wholesale and trading

GST invoice format for a spices wholesaler (masala and kirana spices)

A spices wholesaler buys whole spices at producing-area markets and sells whole or ground spices to retailers, masala makers and restaurants. Beyond the standard fields, the invoice should show the spice and variety, grade and moisture where relevant, whether it is whole, crushed or ground, bag weight and lot number, the FSSAI licence number, and the market or origin, since buyers price chilli, turmeric and cumin by origin and colour value.

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Sample spices wholesaler invoice

DescriptionHSN/SACQtyRate (₹)Taxable (₹)GST
Dry red chilli Teja, stemless, 25 kg bag0904250 KGS215.0053,750.005%
Turmeric fingers, polished, 50 kg bag0910500 KGS165.0082,500.005%
Cumin seeds (jeera), machine clean, 25 kg bag0909200 KGS285.0057,000.005%
Cloves, whole, 10 kg bag090720 KGS980.0019,600.005%
Black pepper, 550 GL, 25 kg bag0904100 KGS690.0069,000.005%
Taxable value₹2,81,850.00
GST (CGST + SGST, or IGST if inter-state)₹14,092.50
Invoice total₹2,95,942.50

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

Extra fields a spices wholesaler invoice needs

Variety and origin
Guntur Teja chilli, Byadgi chilli, Erode or Salem turmeric and Unjha cumin are priced separately and buyers order by these names. The variety and origin on the line define the product and settle arguments about substitution with cheaper lots.
Whole, crushed or ground
Ground spices have shorter shelf life, are more exposed to adulteration complaints and may be blended. Stating the form clearly tells the buyer exactly what was supplied and sets quality expectations for testing.
Moisture and colour value
Moisture affects both weight and keeping quality in chilli and turmeric, and masala makers buy chilli by ASTA colour value. Recording moisture or colour grade gives a basis for any later quality claim.
Lot number
Spice lots are tested for pesticide residue, aflatoxin and added colour. Lot numbers on invoices let you trace a failed sample back to the purchase lot and the market it came from.
FSSAI licence
Food business operators must display their FSSAI licence or registration number on invoices and bills; spices are a priority category for food safety sampling.
Bag weight and gunny deduction
Spices are sold in 25, 40 or 50 kg bags, and gunny weight is deducted at mandis. Showing gross, tare and net weight helps reconcile deliveries.
Market / mandi purchase reference
Most whole spices are bought at regulated markets such as Unjha, Guntur or Erode. A reference to the mandi purchase receipt supports the origin of goods if a buyer or officer asks.

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

Read more: HSN Codes and GST Rates for Food Products · E-Way Bill Limit and Rules: When You Need One and When You Don't · GST Invoice Format: How to Lay Out a Compliant Tax Invoice

GST rules that matter for a spices wholesaler

Spices at 5%, with careful exclusions

Notification 9/2025 lists pepper and dried or crushed capsicum (0904), cinnamon (0906), cloves (0907), nutmeg, mace and cardamom (0908), seeds of anise, badian, fennel, coriander, cumin or caraway other than of seed quality (0909), and ginger other than fresh ginger, saffron, turmeric and other spices (0910) in the 5% schedule. The 0910 entry specifically carves out fresh ginger and fresh turmeric, which are vegetables rather than dried spices. Seeds of sowing quality are excluded from 0909. A spice wholesaler's item master should therefore separate dried from fresh rhizomes and trading-quality seeds from seed-quality lots.

Ground masala blends need their own classification

Single spices that are merely crushed or ground generally stay within their chapter 9 heading. Blended masala powders such as garam masala, chhole masala or sambar powder are mixtures; mixtures of two or more spices have their own sub-headings in 0910, but blends with salt, starch or other ingredients can move to food preparations of chapter 21. Check the composition of each blend before assigning HSN, rather than copying the rate of its main spice.

Commission agents and market fees

Whole spices are typically bought through commission agents (adatiyas) in regulated markets. The agent's commission is a separate service and appears on the agent's own bill; market fee is a statutory levy under the state APMC law. Keep these charges separate from the value of the goods in your purchase records, and if you recover them from your buyer in your sale price, they form part of the value of your taxable supply of spices.

Cleaning, sorting and weight loss

Spices lose weight through drying, cleaning and grading, and the cleaned weight is what you sell. Bill on the actual weight dispatched. Weight lost in your own godown is a normal process loss; it does not require reversal of input tax credit on purchases, unlike goods lost, stolen or destroyed, which do require reversal under section 17(5). Keep a processing register to show the difference.

E-way bills for high-value small lots

Cardamom, cloves and pepper are high value; a few bags easily exceed the Rs 50,000 e-way bill threshold even when the load fits in a small vehicle. Generate e-way bills for such movements, including stock transfers to a branch in another state, which are taxable supplies between distinct persons and need a tax invoice.

Common billing mistakes

  • Treating fresh ginger or turmeric as a dried spice under 0910.
  • Copying the rate of a base spice onto a blended masala without checking its classification.
  • Leaving out lot numbers, which complicates adulteration complaints.
  • Billing cardamom lots without e-way bills because the bags were small.

Spices wholesaler GST invoice: FAQ

What is the GST rate on red chilli?

Dried or crushed capsicum (chilli) under heading 0904 is in the 5% schedule of Notification 9/2025, whether sold whole, crushed or as single-spice powder.

Is turmeric 5%?

Dried turmeric under 0910 is listed at 5%. Fresh turmeric is excluded from that entry, so check how a fresh lot is classified before billing it.

Do I charge GST on cumin seeds?

Cumin seeds under 0909 are at 5%, except seed-quality lots meant for sowing, which are excluded from that entry.

How should I bill garam masala?

A blend of spices only may stay in chapter 9; a blend containing salt or other ingredients may move to chapter 21. Confirm the classification of each blend before setting its rate.

Do I need an FSSAI number on a spice invoice?

Yes, food business operators must print their licence or registration number on invoices. Spices are frequently sampled, and the number helps trace the seller.

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

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