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GST Invoice

Dairy Products GST Invoice Template

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A GST-compliant invoice for dairy businesses with FSSAI details, cold chain tracking, batch management, and correct HSN codes for all dairy products.

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FSSAI Licence No
Pre-packaged & Labelled
Dispatch Temp (C)
Route / Beat
Crates Sent
Crates Returned
Description
HSN
Qty
Rate
Account Name
Account Number
IFSC Code
Bank & Branch
UPI ID (optional)

Dairy is one of the most GST-rate-sensitive industries in India, with products ranging from 0% (exempt) to 12% GST, making accurate classification critical for every invoice. This dairy-specific template handles the complexities that dairy distributors, processors, and retailers face daily. Fresh milk in its natural form (HSN 0401, including pasteurised and UHT milk) is completely GST-exempt. Curd, lassi, and buttermilk when not put up in a unit container and not bearing a registered brand are also exempt. However, the moment these products are packaged and branded, they attract 5% GST. Ghee (HSN 0405, 12% GST), butter (HSN 0405, 12% GST), cheese (HSN 0406, 12% GST), condensed milk (HSN 0402, 5% GST when branded), milk powder (HSN 0402, 5% GST), paneer (HSN 0406, 5% GST branded, exempt unbranded), cream (HSN 0401, 5% GST branded), and flavoured milk (HSN 0402.99, 12% GST) each have distinct HSN codes and rates. The template includes mandatory fields for the dairy industry: FSSAI licence number, batch number, manufacturing date, expiry date (critical for perishable dairy goods), storage temperature requirement, and vehicle temperature at dispatch. These fields are essential for food safety compliance and help maintain the cold chain documentation required by FSSAI. The template supports both direct consumer billing (retail dairy shops) and B2B billing (dairy to distributor or retailer), with quantity fields that support litres, kilograms, and unit containers.

Who is this template for?

Dairy farm owners, milk processing plants, dairy product distributors, ghee and butter manufacturers, paneer makers, cheese producers, milk booth operators, dairy retail shop owners, ice cream manufacturers, and dairy cooperative societies across India.

How to customize this template

Step 1: Enter your dairy business name, GSTIN, FSSAI licence number, and address. Step 2: For each product, select the item type and whether it is branded (packaged) or unbranded (loose). The template will auto-suggest the GST rate based on this. Step 3: Enter the batch number, manufacturing date, and expiry date. Step 4: Enter quantity in litres (for liquid milk products) or kilograms (for solid products like paneer, cheese). Step 5: For cold chain compliance, note the dispatch temperature. Step 6: For B2B sales, enter crate/container details for return tracking. Step 7: For daily route supply, select the route and note the delivery time.

Compliance Notes

Fresh milk, curd, lassi, and buttermilk are GST-exempt when sold loose (not in pre-packaged and labelled unit containers). Once pre-packaged and labelled, they attract 5% GST as per the July 2022 amendment (Notification 6/2022). Ghee, butter, and cheese attract 12% GST regardless of packaging. Milk powder and condensed milk attract 5% GST. FSSAI registration is mandatory. Dairy products must display manufacturing date, expiry date, batch number, and storage instructions. Cold chain vehicles must maintain temperature logs. Dairy cooperatives may be exempt from income tax but GST applies normally.

Frequently Asked Questions

Fresh milk (cow, buffalo, goat) in its natural form is exempt from GST, whether raw or pasteurised, as long as it is not flavoured or put up in unit containers with a brand name. Once packaged in branded containers (like tetra packs), it attracts 5% GST. Flavoured milk attracts 12% GST. UHT (ultra-high temperature) milk in branded packs also attracts 5% GST.

Ghee (HSN 0405.10) attracts 12% GST (6% CGST + 6% SGST) regardless of whether it is branded or unbranded, packaged or loose. This applies to cow ghee, buffalo ghee, and all other varieties. There is no exemption for unbranded ghee, unlike milk and curd where the loose/branded distinction matters.

The July 2022 amendment removed the GST exemption on pre-packaged and labelled goods including dairy products. Now, curd, lassi, buttermilk, and paneer in pre-packaged and labelled containers attract 5% GST. Only when sold loose (without pre-packaging and brand) do they remain exempt. This significantly changed dairy retail billing.

[Your Business Name]
[Address]
GSTIN: [Your GSTIN]
Tax Invoice
No: INV-001
Date: 04 Apr 2026
Bill To
[Customer Name]
DescriptionHSNQtyRateAmount
[Item 1]----1₹0.00₹0.00
[Item 2]----1₹0.00₹0.00
[Item 3]----1₹0.00₹0.00
Subtotal₹0.00
CGST @ 9%₹0.00
SGST @ 9%₹0.00
Total₹0.00
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Fields Included

Dairy NameGSTINFSSAI NoAddressInvoice NoDateBuyer NameBuyer GSTINRouteProductHSN CodeBranded/LooseBatch NoMfg DateExpiryQtyUnitRateAmountCGSTSGSTTotalDispatch TempCrates Sent/Returned

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