In a stationery shop, exercise books, notebooks, pencils, erasers and printed books are nil-rated, while pens, A4 paper, registers and diaries are 18%. Billing software must hold the right rate per item, bill a long school list fast by barcode or name, and show what is running low before the rush. FundRaksha Book does this, and its first 300 invoices are free.
GST on stationery items
| Item | HSN | GST |
|---|---|---|
| Notebooks | 4820 | Nil (registers, diaries 18%) |
| Pencils | 9609 | Nil |
| Eraser | 4016 | Nil |
| Books | 4901 | Nil |
| Pens | 9608 | 18% |
| A4 paper | 4802 | 18% |
| Bags | 4202 | 18% |
The trap is heading 4820: a notebook is nil but a register or diary under the same heading is 18%. Set them up as separate items with separate rates.
What a stationery shop needs
- Fast long bills. A school list can run to 25 lines. Scanning or quick name search keeps the queue short in June.
- Mixed rates on one bill. Nil and 18% lines together, with an HSN-wise summary for schools and offices that are GST-registered.
- Bulk office orders on credit. Offices and coaching centres buy monthly and pay later.
- Stock before the season. Knowing which notebook sizes and pen brands are low before schools reopen.
- Small-value items. Many items cost under ₹10; prices must be quick to change when suppliers revise rates.
How FundRaksha Book handles it
Enter the supplier bill once: each line takes its own GST rate (0 or 18) and Book sets the selling price from your profit %. Print barcode labels for items that come without a barcode, such as loose pens or locally made notebooks. At the counter, scan or type; scanning an item already on the bill adds one more to that line rather than creating a new line, which keeps 30-line bills tidy.
Office customers can buy on credit; Book keeps their ledger and the "money to collect" report shows who owes what. The day-wise report shows sales and purchases by day, which helps you compare this June with last.
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.
What to check when choosing
- Can one bill carry nil and 18% lines with a correct HSN summary?
- Is scanning fast enough for a 25-line list in the June rush?
- Can schools and offices buy on credit with a ledger and part-payments?
- Can you print your own barcode labels for items without one?
- Can you export the season's sales to compare with next year?
Book covers each of these; it does not issue quotations, which some school and office buyers ask for, so keep a quotation format handy.
Worked example: a school list
A shop in Kota bills a Class 6 list:
| Item | Qty | Taxable value | GST |
|---|---|---|---|
| Notebooks, 172 pages | 12 @ ₹45 | ₹540 | Nil |
| Pencils, box of 10 | 1 | ₹60 | Nil |
| Erasers | 2 @ ₹5 | ₹10 | Nil |
| Gel pens | 5 @ ₹10 | ₹50 | 18%: ₹9 |
| Geometry box | 1 | ₹150 | 18%: ₹27 |
Taxable total ₹810, GST ₹36 (CGST ₹18 + SGST ₹18), bill ₹846. Most of the value is nil-rated; the tax comes only from pens and the geometry box. A geometry box is not in the linked list above: confirm its classification with your CA before you set the rate.
Sources
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.