Why this template?

Most unprocessed agricultural produce like rice, wheat, fresh vegetables, and milk are exempt from GST. Processed foods, packaged goods, and agri-inputs like fertilisers and pesticides attract GST. Commission agents in mandis have specific GST registration rules.

Common HSN/SAC codes for Agriculture & Agri Trading

Code	Description	GST Rate
1001	Wheat and meslin (unpackaged)	0%
0901	Coffee (roasted/processed)	5%
3102	Urea and nitrogen fertilisers	5%
3808	Pesticides and insecticides	18%
8432	Agricultural machinery (ploughs, seeders)	12%

Sample line items

Wheat / paddy (unprocessed)
Processed food grains (packaged)
Fertiliser bags (urea 50kg)
Pesticide spray cans
Farm equipment rental

Industry-specific notes

Unprocessed agricultural produce sold by farmers: nil GST
Packaged and branded cereals/pulses: 5% GST
Commission agents in APMC mandis: mandatory GST registration regardless of turnover
Fertilisers (urea, DAP, MOP): 5% GST
Agricultural machinery: 12% GST