Business Registrations and Licences in India: A Rice Mill Owner's Map
A business that mills paddy and sells seed and fertiliser meets every layer of Indian regulation. My map of ~15 registrations, and which ones apply to you.
Our family business sits where most of India's business regulation meets. It buys paddy from farmers and mills it into rice, which makes it a food business. It grades, cleans and packs seed, and it supplies fertiliser, pesticides and seed to farmers, which brings in agriculture law. It pays wages, which brings in labour law. So when someone hands me a "complete list of business licences in India", my first reaction is that nobody needs the whole list, and the one that matters to you may not be on it at all.
There is no single "business licence" in India. Registrations come from four layers of government that do not coordinate with each other, and what applies to you depends on four facts: your legal structure, your sector, your headcount and your turnover. This guide is the map: the roughly 15 major registrations, who issues each one, how to work out which you can ignore, and the extra licences a mill or an input counter adds.
Four layers that don't talk to each other
Every registration on the map comes from one of four sources:
- Central tax administration: GST, PAN, TAN. Uniform across India, run by the Income Tax Department and the GST Network.
- Central sector regulators: FSSAI (food), EPFO and ESIC (employee welfare), DGFT (import and export), the Trade Marks Registry. Sector-specific, and they apply wherever that activity happens.
- State departments: Shops and Establishments, Professional Tax, Pollution Control Board consents, Legal Metrology. The rules, and sometimes whether a requirement exists at all, vary from state to state.
- Local bodies: trade licence, fire NOC, health licence, signage permission. The rules vary city to city, sometimes ward to ward.
The registrations and licences our own business holds come from all four layers, and include GST, Udyam, FSSAI, pollution consent, a fire NOC, a factory licence, a trade licence, a mandi licence, seed and fertiliser licences, and weighbridge stamping.
A single small business can have obligations at all four layers at once, and none of the four will tell you about the others. That is the real source of the confusion. The rules are not secret; no single window shows you the whole picture. Some states now run single-window portals that bundle several state and local approvals, which helps, but you still have to know what you are looking for. The split between the layers has its own guide.
Four facts that decide your list
Before you look at the map, answer these:
- Structure: sole proprietorship, partnership, LLP or company?
- Sector: do you handle food, manufacture something, import or export, or run a factory?
- Headcount: how many people do you employ, including part-time and contract staff on your payroll?
- Turnover: what is your actual or projected annual turnover?
Change any one answer and your list changes, which is why a useful checklist has to be split by business type rather than presented as one master list. A freelance graphic designer with no employees and ₹8 lakh turnover needs close to nothing. A ten-person garment unit with ₹3 crore turnover needs six or seven of the items below at the same time.
I would add a fifth question for anyone in agriculture: do you sell seed, fertiliser or pesticides? That one answer adds three licences that most maps leave out.
The map, row by row
| Registration | Who issues it | Who typically needs it | Turnover / headcount trigger |
|---|---|---|---|
| PAN (business) | Income Tax Department | Every business entity except a proprietor using personal PAN | None; foundational |
| TAN | Income Tax Department | Any business required to deduct TDS (on salaries, contractor payments, rent above threshold) | Triggered by the payment, not turnover |
| Partnership deed registration | State Registrar of Firms | Partnerships (registration is optional but strongly advisable: an unregistered firm cannot sue to enforce a contract) | None; a structural choice |
| LLP / Company incorporation | Ministry of Corporate Affairs (MCA) | LLPs and private limited companies, by definition | None; the structure itself requires it |
| GST registration | Central or State GST officer, via the GST portal | Any business crossing the threshold, making inter-state supplies of goods, or selling goods through e-commerce marketplaces (small sellers supplying only within their state can use an enrolment number instead) | ₹40L goods / ₹20L services in most states; ₹20L for goods in the few states that kept the lower limit (Uttarakhand among them); ₹10L in Manipur, Mizoram, Nagaland and Tripura |
| Professional Tax | State government (not levied in every state) | Employers and, in several states, self-employed professionals | Varies by state; some states do not levy it at all |
| Udyam (MSME) registration | Ministry of MSME | Any enterprise wanting MSME benefits; free and voluntary | None. Voluntary, but capped by MSME investment/turnover limits to remain classified |
| Shops and Establishments registration | State Labour Department | Most commercial premises: shop, office or service establishment | No turnover threshold; several states, including Maharashtra, Gujarat, Odisha, Haryana, Punjab and Uttar Pradesh, now require registration only at 20 or more workers; smaller establishments may still need to file an intimation |
| Trade licence | Municipal corporation | Businesses operating from a fixed premises, particularly ones with public footfall | None; tied to the premises, not turnover |
| FSSAI registration / licence | FSSAI, via FoSCoS | Anyone manufacturing, storing, distributing or selling food, including home kitchens and small eateries | Registration up to ₹1.5 crore turnover; State licence ₹1.5 crore–₹50 crore; Central licence above ₹50 crore, or for importers/exporters (effective 1 April 2026) |
| EPFO registration | Employees' Provident Fund Organisation | Establishments employing 20 or more people | 20 employees |
| ESIC registration | Employees' State Insurance Corporation | Factories, shops and other establishments with 10 or more employees, in every state under the Code on Social Security, 2020 | 10 employees |
| Import Export Code (IEC) | Directorate General of Foreign Trade (DGFT) | Any business that imports or exports goods or services | None; required for the activity, not turnover |
| Trademark registration | IP India (Controller General of Patents, Designs and Trade Marks) | Any business wanting exclusive legal rights to its brand name or logo | None; voluntary |
| Fire NOC | State Fire Department | Premises above a certain size/occupancy, or in specific high-risk categories | Varies by state and building type |
| Consent to Establish / Operate | State Pollution Control Board | Manufacturing and processing units with any environmental discharge or emission | Category-dependent (Red/Orange/Green/White classification), not turnover |
This is the practical core. A handful of narrower items exist for specific activities: Legal Metrology registration if you pack and sell goods by weight or measure, GeM registration if you want to sell to government buyers, an LEI if you deal in certain financial derivatives. Farm inputs are the narrow item I know best, so they get their own section below instead of being squeezed into the table.
A hypothetical mill, walked through the four facts
The map is easier to use on a case that looks real, so here is one from my world. It is a made-up mill, not ours, and every number in it is invented for the example.
Say someone runs a small rice mill and paddy-trading business in a district town in Udham Singh Nagar. They buy paddy from local farmers, mill it, and sell rice both locally and to a wholesaler in a neighbouring state. Twelve people work across the milling floor, the weighbridge and the office.
- Structure: a sole proprietorship, run under the owner's own PAN.
- Sector: milling rice is food processing, which pulls in FSSAI. Milling also produces husk and dust, which pulls in the State Pollution Control Board. The CPCB's 2025 list puts a raw rice mill or huller in Green, and a parboiled rice mill, the kind that soaks and steams or dries its paddy, in Orange.
- Headcount: 12. That is below the EPFO threshold of 20 but above ESIC's 10, which since 21 November 2025 applies in every state.
- Turnover: say ₹3.5 crore. That crosses the GST goods threshold of ₹40 lakh comfortably, and it is above the ₹1.5 crore ceiling of FSSAI's basic registration, so this mill needs a State FSSAI licence, not the lighter registration.
The mill's real list: GST registration (mandatory at this turnover, and needed anyway for the inter-state sales), an FSSAI State licence, Consent to Establish and later Consent to Operate from the state Pollution Control Board, ESIC registration for the 12 employees, Legal Metrology verification for the weighbridge, a trade licence from the municipal or panchayat body, and Shops and Establishments registration where the state's law covers the premises. Whether buying paddy needs a mandi licence depends on how the state's APMC law treats paddy, which the agricultural trader checklist covers.
What the mill does not need yet matters as much. No Import Export Code: selling to a wholesaler in another state is inter-state trade, and IEC is for international trade only. No EPFO: the headcount is below 20. No factory licence yet: 12 workers using power sits below the OSH Code's line of 20. No trademark: it is voluntary, worth doing once the brand has value, and not urgent. A generic "get all business licences" list would have sent this owner after registrations the mill does not need yet, while letting the FSSAI tier get checked too casually.
What to get first, and what can wait
- Before you start operating: PAN, and your structural registration if you are a partnership, LLP or company. These are prerequisites for almost everything else.
- As soon as you know your premises: Shops and Establishments registration, a trade licence and, if they apply, a Fire NOC and Pollution Control consent. These are tied to the location, not to how much you sell, so settle them before you open the door, not after an inspector visits.
- The moment you cross a trigger: GST at the turnover threshold (register in advance if you can see it coming; the process takes time, and back-dated liability is worse than a slightly early registration), FSSAI at whichever tier your actual turnover lands in, EPFO and ESIC the month you cross the headcount threshold.
- When it becomes useful, not mandatory: Udyam (do this early regardless; it is free, and the lending benefits it brings come with no downside), a trademark once your brand has value worth protecting, and an IEC the day you have your first export or import order, not before.
If you sell farm inputs, the seed, fertiliser and insecticide licences belong in step 2. They come before the first sale, whatever your turnover.
- Before you start operatingPAN, and your structural registration if you are a partnership, LLP or company.
- As soon as you know your premisesShops and Establishments, a trade licence, and a Fire NOC and Pollution Control consent if they apply.
- The moment you cross a triggerGST at its turnover threshold, FSSAI at your turnover tier, EPFO and ESIC at the headcount threshold.
- When it becomes useful, not mandatoryUdyam early (it is free), a trademark once the brand has value, IEC at your first export or import.
Source: “What to get first, and what can wait”, above · guide verified July 18, 2026
What a mill and an input counter add to the map
Most registration maps stop at the table above. In a business like the one I run, two more sets of rules sit on top of it, and they are the ones I would check first if I were opening either kind of business today.
At a mill: the weighbridge, and every scale used to buy or sell by weight, has to be verified and stamped under Legal Metrology. Packed rice sold with a declared net quantity brings in the packaged-commodity rules. The pollution category turns on one question, whether the mill parboils, because soaking and steaming paddy moves a mill from Green to Orange on the CPCB list. And the factory licence depends on headcount: under the OSH Code a unit becomes a factory at 20 workers using power. The manufacturing checklist goes through each of these.
At an input counter: three licences, all under central law, all issued by officers the state government appoints.
| What you sell | The law | What you need |
|---|---|---|
| Seed | Seeds (Control) Order, 1983 | A dealer's licence (Form B), valid for 5 years |
| Fertiliser | Fertiliser (Control) Order, 1985 | An authorisation letter: you file a memorandum of intimation (Form A1), and its acknowledgement (Form A2) counts as the letter, valid for 3 years |
| Pesticides | Insecticides Act, 1968 | A licence to sell, stock or exhibit for sale |
None of these has a turnover threshold, though a state can exempt some classes of seed or fertiliser dealers by notification, so check with your state's agriculture department. Both Orders also require the dealer to display the day's stock and a price list, and to give every buyer a cash or credit memorandum. At a counter that supplies fertiliser to farmers on credit until harvest, that credit memo is the paper both sides come back to when the crop is sold.
My view, for what it is worth: the registrations that trip people up are rarely the famous ones. GST announces itself through returns. A stamped weighbridge, a mandi licence or a fertiliser authorisation letter only announces itself when an inspector or a buyer asks, and by then the question is why it wasn't done.
The labour codes are still settling
On 21 November 2025, India's four central labour codes (the Code on Wages, the Industrial Relations Code, the Occupational Safety, Health and Working Conditions Code, and the Code on Social Security) came into force, replacing 29 older central labour laws. Two things on this map changed with them. ESIC now applies to every establishment with ten or more employees, other than a seasonal factory, in every state; ESIC's own circular of 12 December 2025 says so. The Code also brings establishments in hazardous or life-threatening occupations notified by the Central Government under ESI even if they employ a single person.
What has not changed is the EPFO trigger: registration still starts at 20 employees. But the Central and State rules that fully operationalise the codes are still being notified through 2026, and several state Shops and Establishments frameworks are being revised alongside them. If your business is close to any headcount threshold in the table, this is a "verify locally, and verify again in a few months" situation rather than a settled fact. Check with your state EPFO or ESIC office instead of relying on a number you read a year ago, including the ones here.
Five ways owners get this wrong
- Treating this as one checklist to complete once. Registrations trigger at different times as the business grows. The list you need at ₹15 lakh turnover with 3 employees is not the list you need at ₹3 crore with 15.
- Assuming turnover is the only trigger. Sector (food, manufacturing, farm inputs) and headcount (EPFO, ESIC) trigger registrations independently of revenue. A low-turnover food business can still need FSSAI; a high-turnover, low-headcount consultancy may need little beyond GST.
- Registering for GST but skipping Shops and Establishments. GST gets attention because return filing makes non-compliance visible quickly. Shops and Establishments has no such trigger, so it gets skipped until a labour inspection or a bank asks for it.
- Guessing at the FSSAI tier. The April 2026 turnover bands (₹1.5 crore and ₹50 crore) are wide, but running above a tier without upgrading from registration to licence is a real compliance gap, not a paperwork technicality.
- Paying an agent for registrations that are free and simple to file yourself. Udyam, GST, PAN, TAN and IEC are straightforward on their official portals. Keep outside help for the state and local processes that involve real paperwork and premises inspections.
A checklist for your own list
- Answer the four questions (structure, sector, headcount, turnover) honestly, including where you expect to be in the next 12 months, not just today.
- Walk the table line by line and mark each row: applies now, will apply soon, or does not apply.
- For anything sector- or location-specific (the FSSAI tier, Fire NOC, the pollution category, an input dealer's licence), confirm directly with the relevant state office rather than relying on a general figure.
- Sequence what you register: identity and structure first, location-tied licences before you open, and transaction-triggered registrations (GST, FSSAI) as you approach the threshold, not after you cross it.
- Revisit the list whenever headcount, turnover or activity changes materially. I would tie the review to the annual accounts, because that is when the turnover figure is final, and keep the dates in one compliance calendar.
- Once the business has real value and more than one family member involved, separate ownership from day-to-day management on paper. Ours began as my father's business, so I think about this more than most; the principle behind how Reliance structures control among Akash, Isha and Anant Ambani applies at any scale.
This map will not tell you your exact FSSAI fee or your state's ESIC office; each registration has its own guide for that. What it should do is stop you registering for things you do not need yet, and stop you missing the one that applies to you. In agriculture, that one is often a licence the generic lists leave out.
Frequently Asked Questions
Sources and references
- GST Council — Notification 10/2019-Central Tax (₹40L Registration Threshold)
- Ministry of Labour and Employment — Compliance Handbook for Employers under the Four Labour Codes (EPF applies to establishments with 20 or more employees)
- ESIC — Coverage (10-Employee Threshold, ₹21,000 Wage Ceiling)
- FSSAI/FoSCoS — Business Eligibility (Registration/State/Central Licence Tiers)
- Ministry of Corporate Affairs — LLP/Company Incorporation
- Udyam Registration — Classification Criteria
- Haryana Government Gazette — Haryana Shops and Commercial Establishments (Amendment) Act, 2025 (Haryana Act No. 13 of 2026), 5 February 2026
- India Code — Uttar Pradesh notification of 2 January 2026 publishing the Dookan Aur Vanijya Adhishthan (Sanshodhan) Adhiniyam, 2025 (U.P. Act No. 12 of 2026)
- CBIC — Central Goods and Services Tax Act, 2017 (updated to 30 September 2020), sections 22 to 24 on registration thresholds
- GST Council — Notification No. 10/2019-Central Tax (₹40 lakh goods threshold and the states it does not cover)
- ESIC — Applicability of ESI under Code on Social Security, 2020 and registration through SPREE (circular dated 12.12.2025)
- Central Pollution Control Board — Classification of Sectors into Red, Orange, Green, White and Blue Categories (2025)
- The Seeds (Control) Order, 1983, as amended (copy published by the High Court of Tripura)
- The Fertiliser (Control) Order, 1985, as amended (Odisha Directorate of Agriculture licensing portal)
- The Insecticides Act, 1968 (Government of NCT of Delhi, Development Department)
Rules, rates, and thresholds in India change over time. Always confirm the current position with the official source above before acting on it.