Televisions, ACs, refrigerators, washing machines, laptops, fans and mixer grinders are all 18% GST after the September 2025 rate changes. An electronics shop needs billing software that prints a correct tax invoice with HSN, handles IGST for out-of-state business buyers, tracks dealer credit and ideally records serial numbers. FundRaksha Book does the first three; it does not track serial numbers.
GST on electronics and appliances
| Item | HSN | GST |
|---|---|---|
| Air conditioner | 8415 | 18% |
| Refrigerator | 8418 | 18% |
| Washing machine | 8450 | 18% |
| Television | 8528 | 18% |
| Laptop | 8471 | 18% |
| Fan, mixer grinder | 8414, 8509 | 18% |
| Battery, LED bulb | 8507, 8539 | 18% |
If your item master was set up before 22 September 2025, ACs and large TVs may still carry 28%. Update them, or every bill is overcharged.
What to look for
- Correct tax invoice. HSN, taxable value, CGST and SGST or IGST and an HSN-wise summary, because business buyers claim input credit on it.
- Serial numbers. For warranty claims and returns, the serial number of each unit should be on the bill.
- Credit and part-payments. Many customers pay in instalments or through finance; dealers and institutional buyers take credit.
- E-invoicing if you are larger. Electronics turnover rises fast; once you cross ₹5 crore, B2B invoices need an IRN. Use the e-invoice limit checker.
- Delivery. Large items go out with a delivery note; see the delivery challan format.
How FundRaksha Book handles it
Book prints a tax invoice with your GSTIN and state, the customer's GSTIN, HSN for each line and an HSN-wise summary of taxable value and tax. It charges IGST automatically when the customer's GSTIN belongs to another state. You can show or hide your address, GSTIN, the customer's address, batch numbers and a footer note (useful for warranty terms), and print original and duplicate copies.
Part-payments go to the customer's ledger, and you can record each later payment. The profit report shows profit on goods and net profit after expenses, which matters in a trade with thin margins on big-ticket items.
Limits to know: Book has no serial-number field, no delivery challan or quotation document, and no e-invoice or e-way bill generation. A shop that crosses ₹5 crore turnover, or that needs serial tracking for every unit, should look at software that covers those.
FundRaksha Book is free for the first 300 invoices, with every feature switched on and no card needed. Sales and purchase invoices both count. After that, Pro is ₹999 a year for unlimited invoices, paid by UPI, card or net banking; the site says prices include applicable taxes as charged at checkout. See book.fundraksha.com.
Questions to ask before you buy
- Has the vendor updated its default rates for the September 2025 changes (ACs and large TVs from 28% to 18%)?
- Does the invoice print the customer's GSTIN and an HSN-wise summary, so business buyers can claim credit?
- Can you record part-payments against one invoice and see the balance?
- Do you need serial numbers, delivery challans or e-invoices now, or within two years?
If the last answer is yes, Book is not enough on its own; if no, it covers the rest.
Worked example: an AC sale on part-payment
A shop in Jaipur sells a 1.5-ton AC to a registered clinic in the same state for ₹38,000 plus GST, with installation kit at ₹1,500 plus GST.
- Taxable value: ₹39,500.
- GST at 18%: ₹7,110 (CGST ₹3,555 + SGST ₹3,555).
- Total: ₹46,610. The clinic pays ₹20,000 now; ₹26,610 goes to its ledger.
- The clinic claims ₹7,110 input tax credit, so the invoice must show its GSTIN and the HSN 8415.
Sources
- book.fundraksha.com (features, pricing and FAQ, checked 21 October 2026)
- taxinformation.cbic.gov.in/view-pdf/1010436/ENG/Notifications (Notification 9/2025-Central
- cbic-gst.gov.in (CGST Act, 2017, Sections 10 and 31; CGST Rules, 2017, Rules 46 and 49; No
- cbic-gst.gov.in (Notification 10/2023-Central Tax: e-invoicing above ₹5 crore aggregate tu
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.