Bill Book HSN Code

Understanding the “Bill Book” HSN Code

For businesses of all sizes, the humble bill book is a staple for recording transactions and maintaining financial records. While its purpose is straightforward, navigating the correct Harmonized System Nomenclature (HSN) code and associated Goods and Services Tax (GST) rate can sometimes be a bit of a maze. Let’s clarify the HSN classification for “bill books” and related items to ensure your invoicing is always on point.

Defining “Bill Book” in the HSN Framework

The term “bill book” typically refers to a pre-printed book used for issuing invoices or receipts. In the HSN system, these fall under the broader category of stationery items.

The most relevant HSN classification for “bill books” is found under Chapter 48 of the HSN, which covers “Paper and paperboard; articles of paper pulp, of paper or of paperboard.”

Specifically, “bill books” are classified under:

• Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set.
  • This comprehensive description directly includes “Order Books” and “Receipt Books,” which are essentially what a “bill book” functions as.
  • The HSN code for these items is 48201090.

It’s important to differentiate “bill books” from other items that might contain the word “book” in their description but serve different purposes, such as:

• Tools: The data lists “Bill Hooks” (HSN 8201), which are hand tools used for cutting, and are not related to financial record-keeping. These have a “Nil” GST rate.
• Book-Binding Machinery: HSN 8440 covers machinery specifically for binding books, which is industrial equipment. These have an 18% GST.
• Sewing Machines: HSN 8452 includes various sewing machines, with some explicitly excluding “Book-Sewing Machines of Heading 8440.” These typically have a 12% GST.
• Exercise Books, Graph Books, etc.: HSN 4820 also covers “Exercise Book, Graph Book, & Laboratory Note Book And Notebooks” (HSN 482012%), which are for general writing or educational purposes. These have a 12% GST.
• Printed Books: HSN 4905 covers maps and charts in book form, which are printed materials. These generally have a 12% GST or are Nil.
• Accounting and Bookkeeping Services: HSN 998222 refers to the service of accounting and bookkeeping, not the physical books themselves. These services have an 18% GST.

Understanding the GST Rate on Bill Books

Based on the provided data, “Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set” (HSN 48201090), which includes bill books, are subject to an 18% GST rate. This rate became effective from July 1, 2017.

It’s crucial for businesses to apply this 18% rate when supplying bill books to maintain accurate GST compliance.