Wholesale and trading

GST invoice format for a tea wholesaler (tea blender and distributor)

A tea wholesaler buys at auction or directly from gardens and sells loose or packed tea to retailers, tea stalls, hotels and offices. Beyond the standard fields, the invoice should show the tea type (CTC, orthodox, dust, green), grade and garden mark or blend number, auction lot or sale number, packing and net weight, FSSAI licence number, and separate lines for coffee or premixes, since tea is at 5% but some beverage premixes may be classified differently.

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Sample tea wholesaler invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
CTC tea BOP grade, 50 kg sack	0902	300 KGS	245.00	73,500.00	5%
Orthodox leaf tea FTGFOP, 25 kg sack	0902	50 KGS	520.00	26,000.00	5%
Green tea, loose, 10 kg pack	0902	20 KGS	640.00	12,800.00	5%
Roasted coffee beans, 1 kg pack	0901	15 KGS	720.00	10,800.00	5%
Instant tea extract powder, 500 g	2101	24 NOS	380.00	9,120.00	5%
Taxable value				₹1,32,220.00
GST (CGST + SGST, or IGST if inter-state)				₹6,611.00
Invoice total				₹1,38,831.00

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

Extra fields a tea wholesaler invoice needs

Tea type and grade: CTC BOP, BP and PD, orthodox FTGFOP and dust grades differ in leaf size, liquor and price. The grade on each line is how tea is bought and sold, and it is what a tea stall owner will check by brewing a sample.
Garden mark or blend number: Wholesalers sell either garden-specific teas or their own blends. The garden mark or blend number lets buyers reorder the same taste and lets you trace complaints.
Auction lot and sale number: Tea bought at Kolkata, Guwahati, Siliguri or Coonoor auctions carries a lot and sale number. Quoting them on the invoice supports origin claims and lets you trace quality back to the purchase.
Packing and net weight: Tea moves in 50 kg paper sacks, 25 kg bags or retail packs. Net weight per pack helps reconcile deliveries.
FSSAI licence: Food business operators must print their licence number on invoices. Tea is frequently sampled for added colour.
Tea Board registration: Tea traders, blenders and exporters register with the Tea Board. Printing the registration number assures buyers that you trade in the regulated supply chain.
Moisture and storage note: Tea absorbs moisture and odours. A storage note on the invoice sets expectations for buyers who store tea in kitchens or godowns.

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 tea wholesaler

Tea, coffee and extracts at 5%

Notification 9/2025 lists tea, whether or not flavoured, other than unprocessed green leaves of tea (0902), roasted coffee and coffee husks (0901), and extracts, essences and concentrates of coffee and tea (2101) in the 5% schedule. Unprocessed green leaf supplied by small growers to factories is outside the 0902 entry. If you trade tea and coffee together, keep separate headings in your item master; turnover above Rs 5 crore requires six-digit HSN in returns.

Blending and repacking

Blending teas from different gardens and repacking into retail packs keeps the product under heading 0902. Your invoice should show the blend number and pack size. Repacked retail packs become pre-packaged goods that must carry Legal Metrology and FSSAI declarations, and the blender is responsible for those declarations.

Auction purchases and brokerage

Tea bought at auction comes with the broker's and auction organiser's charges billed as services. Keep them separate from the value of tea on your purchase records, and claim credit on the GST charged by the broker. Your sale invoice shows only the tea; brokerage you absorbed is part of your cost, not a separate line.

Supplies to hotels and offices

Tea supplied to hotels, canteens and offices is a normal taxable supply of goods. A hotel supplying accommodation and restaurant services may or may not be eligible for credit depending on its own rate option, so it will check your GSTIN and invoice details carefully.

Flavoured teas and premixes

Flavoured teas such as masala tea remain under 0902 when they are tea with flavouring. Instant premixes containing milk powder and sugar are prepared mixtures that may fall under 2101 or 2106. Classify each premix from its composition before billing; do not assume it follows the rate of tea.

E-way bills for sacks

Even a few sacks of premium orthodox tea exceed Rs 50,000. Generate e-way bills where required, including transfers to your own branch in another state.

Common billing mistakes

Treating unprocessed green tea leaves as tea under 0902.
Omitting blend numbers on the invoice, so when a tea stall complains that the taste has changed you cannot tell which blend or garden lot was supplied.
Including auction brokerage in the tea value on sale invoices.
Leaving the FSSAI licence number off the invoice header, even though tea is one of the products most frequently sampled for added colour.
Assuming a milk-and-sugar premix takes the tea heading without checking its composition.

Tea wholesaler GST invoice: FAQ

What is the GST rate on tea?

Tea under heading 0902, other than unprocessed green leaves of tea, is in the 5% schedule of Notification 9/2025.

Is coffee also 5%?

Roasted coffee under 0901 and coffee extracts under 2101 are listed at 5%.

How do I bill tea premixes?

Premixes containing milk powder and sugar may fall under 2101 or 2106. Check classification from the composition before billing.

Do I need Tea Board registration on invoices?

It is not a GST requirement, but tea traders register with the Tea Board and printing the number helps buyers confirm your status.

Can I sell to tea stalls without GSTIN?

Yes. Issue a B2C invoice with the stall's name and address and report it in the B2C section of GSTR-1. Many stalls buy daily on cash; you may issue a consolidated invoice only for B2C supplies under Rs 200 where the buyer does not want one, which rarely fits a wholesale sale.

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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