APMC & GST
How to Do GST Billing in Mandi India — Step-by-Step Guide for Commission Agents 2026
MandiGrow Research Team
3 August 2026
11 min read
GST in Mandi — Key Rules
| Transaction Type | GST Rate | HSN/SAC |
|---|---|---|
| Fresh Vegetables | 0% | HSN 07 |
| Fresh Fruits | 0% | HSN 08 |
| Grains (Wheat, Rice) | 0% | HSN 10 |
| Pulses (Dal, Gram) | 0% | HSN 07/12 |
| Commission (Arhat) | 18% | SAC 997211 |
| APMC Market Fee | Exempt | N/A |
Does a Commission Agent Need GST Registration?
Yes, if annual arhat (commission) income exceeds ₹20 lakh. Commission agents handle goods on behalf of farmers — the supply of goods is between farmer and buyer, not through the agent. The agent's service (arhat) attracts 18% GST.
HSN Codes for Major Commodities
| Commodity | HSN Code | GST |
|---|---|---|
| Onion | 0703 | 0% |
| Tomato | 0702 | 0% |
| Potato | 0701 | 0% |
| Mango | 0804 | 0% |
| Apple | 0808 | 0% |
| Wheat | 1001 | 0% |
| Rice/Paddy | 1006 | 0% |
| Chana/Gram | 0713 | 0% |
| Garlic | 0703 | 0% |
| Commission Service | SAC 997211 | 18% |
Step-by-Step GST Billing Using MandiGrow
- Get GST Registration at gstin.gov.in — enter PAN and Aadhaar
- In MandiGrow Settings, enter your GSTIN. Set 0% for fresh produce, 18% for commission service
- Create sale entry — MandiGrow auto-applies 0% GST on produce value
- Buyer invoice shows: taxable produce value (0% GST) + commission service charge (18% GST separately)
- MandiGrow exports GSTR-1 and GSTR-3B data for direct filing
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