Tools · 1 Nov 2026
H&T bill calculator: how harvest and transport bills are worked out
An H&T bill is tonnes multiplied by the harvesting rate, plus tonnes multiplied by the distance slab rate, less advances recovered. The rates are the mill's own, so take them from your agreements and rate card for the season.
H&T bill calculator
Gross H&T
Rs 3,39,000.00
Net payable
Rs 1,89,000.00
Example rates are shown. Use your mill's own rates. Tax and other deductions are not included.
Calculator inputs
All rates are the mill's own. They differ by mill, season, agreement, vehicle type and state. Nothing in this article is a rate to apply.
| Input | Unit | Where it comes from |
|---|---|---|
| Tonnes | Tonnes | Posted weighment slips for the billing period |
| Harvesting rate per tonne | Rs per tonne | Mill's agreement with the contractor or gang |
| Distance slab rate | Rs per tonne for that slab | Mill's approved rate card |
| Advances recovered | Rs | Advance ledger, for this bill |
The formula
Enter tonnes separately for each slab, because each slab has its own rate.
- Harvesting amount = total tonnes x harvesting rate
- Transport amount = for each slab, tonnes x slab rate, then add the slabs
- Gross bill = harvesting amount + transport amount
- Net payable = gross bill - advances recovered
Worked example
This is an example. The rates and slabs are invented to show the method, and are not real or typical rates. A contractor handles 500 tonnes in a billing period: 200 tonnes in a 0 to 10 km slab and 300 tonnes in an 11 to 25 km slab. The mill recovers Rs 1,50,000 of advance on this bill.
| Line | Working | Amount (Rs) |
|---|---|---|
| Harvesting | 500 tonnes x Rs 450 | 2,25,000 |
| Transport, 0 to 10 km | 200 tonnes x Rs 180 | 36,000 |
| Transport, 11 to 25 km | 300 tonnes x Rs 260 | 78,000 |
| Gross bill | Sum of the three lines | 3,39,000 |
| Advances recovered | From the advance ledger | 1,50,000 |
| Net payable | Gross less advances | 1,89,000 |
A quick check on the bill
Divide the gross bill by total tonnes to get a cost per tonne. In the example this is Rs 3,39,000 / 500 = Rs 678 per tonne. Compare that with your rate card and with the contractor's earlier bills. A large jump usually means a slip in the wrong slab or a wrong rate.
How the slab works
Your agreement decides how distance turns into a rate. Settle these points before the first bill.
- Which distance counts: village to factory, or plot to factory.
- Who approves the distance table for each village.
- Whether the slab rate applies to the whole load or only to the extra kilometres.
- Whether rates differ by truck, tractor, bullock cart or harvester.
Keeping the advance ledger
Advances are often the largest item on a bill, so keep a running ledger for each contractor.
- Opening balance for the season.
- Each advance paid, with date and approval.
- Each recovery, linked to the bill that made it.
- Closing balance, which should match the contractor's confirmation.
Published figures are context only
Published numbers show how far costs vary. Do not use them as inputs. In Maharashtra, the Sugar Commissioner published factory-wise H&T costs for 2025-26. Pudhari reported the lowest at Rs 808.47 per tonne and the highest at Rs 1,385.54.
ChiniMandi reported a Maharashtra cutting rate of Rs 439 per tonne including commission in October 2026, with cutters seeking an 80% rise. In Karnataka, ETV Bharat put H&T at around Rs 770 per tonne in November 2025. Treat all of these as press reports.
Two bills, one cost
This calculator covers what the mill pays the contractor. Some mills also recover H&T from growers. In Maharashtra, the cost is deducted from the grower's FRP. Karnataka's 2025-26 price was announced excluding H&T. Other states treat it differently, so confirm your state rule before setting any grower deduction.
Trash is a separate point. In Maharashtra, a Sugar Commissioner circular of 4 April 2025 told factories not to deduct for trash from harvester owners' bills. Check for later instructions.
Before you post the bill
This is general information. Confirm it against your agreements, the current notification, and with your accountant. SugarOS, a sugar mill ERP, works out H&T bills by distance slab and tonnage, and recovers contractor advances through them.
- Tonnes agree with net weights on posted weighment slips.
- Each slip sits in the right slab and billing period.
- The rate was valid on the date of the work.
- The advance recovered does not exceed the open balance.
- Tax and any other deductions are confirmed by your accountant. The calculator does not include them.
Frequently asked questions
Is there a government rate for H&T?
We did not find a single national rate. The inputs here are the mill's own rates. Maharashtra's Sugar Commissioner publishes factory-wise costs for a past season. Treat those as reported figures only.
Why is the harvesting rate applied to all tonnes?
That is the simple case, where one contractor both harvests and carries the cane. If separate parties harvest and transport, run a bill for each using only their own lines.
What if the advance is larger than the gross bill?
Recover only what the agreement allows on that bill. Carry the balance forward in the advance ledger.
Is H&T part of FRP?
It depends on the state and the case. The FRP is fixed at the central level, while H&T treatment differs. LiveLaw reported that the 2025-26 FRP of Rs 3,550 per tonne was described as inclusive of H&T in the Karnataka dispute. Take advice on your state position.
Sources
- Pudhari: Sugar Commissioner's factory-wise H&T costs for 2025-26 (29 October 2026, Marathi)
- ChiniMandi: Maharashtra sugarcane cutters halt work over wage hike demand (20 October 2026)
- ETV Bharat: Karnataka farmers withdraw protest after state announces price (7 November 2025)
- Sugar Today: Sugar Commissioner circular of 4 April 2025 on harvester billing
- LiveLaw: Karnataka High Court refuses to stay order fixing additional cane price