Wholesale and trading

GST invoice format for a stationery and school supplies wholesaler

A stationery wholesaler's invoice now carries three tax treatments on a typical school-season order. From 22 September 2025, exercise books, pencils, crayons, sharpeners and erasers moved to nil, geometry and colour boxes sit at 5%, while pens, registers, copier paper, files and adhesives remain at 18%. Beyond the standard fields, show brand, pack and inner quantity, ruling or page count for books, MRP, and separate totals for nil-rated and taxable lines, since a nil line still needs to be reported.

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Sample stationery wholesaler invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Exercise notebook, single line, 172 pages (bundle of 12)	4820	20 BDL	420.00	8,400.00	0%
HB graphite pencils (box of 10)	9609	50 BOX	48.00	2,400.00	0%
Geometry box (mathematical instrument box)	7326	40 NOS	85.00	3,400.00	5%
Ball point pens, blue (box of 50)	9608	10 BOX	220.00	2,200.00	18%
Long-book register 200 pages, hard bound	4820	30 NOS	95.00	2,850.00	18%
Copier paper A4 75 GSM (ream of 500)	4802	25 REAM	285.00	7,125.00	18%
Taxable value				₹26,375.00
GST (CGST + SGST, or IGST if inter-state)				₹2,361.50
Invoice total				₹28,736.50

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a stationery wholesaler invoice needs

Pages, ruling and size for books: Exercise books and registers are sold by page count, ruling (single line, four line, square) and size. These details distinguish a nil-rated notebook from an 18% register or account book with a similar look, so they belong in the line description.
Pack and inner quantity: Pens come in boxes of 10 or 50, pencils in packs of 10, notebooks in bundles of 6 or 12. Printing the inner quantity avoids miscounts when shops break bulk.
Nil-rated / taxable flag: One invoice may include exempt or nil-rated goods alongside taxable ones. A clear flag per line, and separate totals, lets the shopkeeper and your GSTR-1 show nil-rated supplies correctly.
Brand and series: School buyers ask for specific brands and series, especially for pens and geometry boxes. Brand and series on each line support scheme claims from manufacturers.
School / institution order reference: Wholesalers supply schools and coaching institutes against purchase orders. Quoting the order number on the invoice makes payment approval easier.
MRP: Retailers price school stationery at MRP; showing it helps margin checks and complaints about MRP changes after the rate revision.
Season return terms: School-season stock is often sold with return or exchange terms after the season. Stating them avoids disputes when unsold notebooks come back.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a stationery wholesaler

School stationery moved to nil

The 56th GST Council moved exercise books, graph books, laboratory notebooks and notebooks (4820), pencils including propelling pencils, crayons, pastels, drawing charcoal and tailor's chalk (9608, 9609), pencil sharpeners (8214) and erasers (4016) to nil, effective 22 September 2025, as listed in the education section of the Council's press release. Registers, account books, order books and receipt books under 4820, other than notebooks and exercise books, remain in the 18% schedule. A wholesaler must split heading 4820 by product, not by heading, and should not charge GST on the nil-rated lines.

Geometry boxes at 5%, pens and paper at 18%

Mathematical boxes, geometry boxes and colour boxes under 7310 or 7326 are listed in the 5% schedule of Notification 9/2025. Ball point, felt-tipped and fountain pens (9608), registers (4820), uncoated writing and printing paper such as copier paper (4802) and prepared glues (3506) remain at 18%. One school kit order can therefore carry nil, 5% and 18% lines.

Input tax credit on nil-rated stock

Nil-rated supplies are exempt supplies for input tax credit purposes. When a wholesaler sells both nil-rated notebooks and taxable pens, credit on common inputs and services such as rent, transport and accounting must be apportioned under rule 42, and credit on goods purchased exclusively for nil-rated sales cannot be claimed. Your supplier will also stop charging GST on such goods, but stock bought before the change with tax charged needs review.

Reporting nil-rated lines in returns

Nil-rated supplies are reported in the nil-rated, exempt and non-GST table of GSTR-1, separately for inter-state and intra-state, and the HSN summary still lists them. Invoices that mix nil-rated and taxable goods are allowed; tax is simply zero on the nil lines. Some wholesalers issue a bill of supply for wholly nil-rated orders, which is permitted for exempt supplies.

School supply contracts and e-invoicing

Large school and institution orders are B2B where the buyer is registered. If your aggregate turnover exceeds Rs 5 crore, B2B invoices including nil-rated lines need an IRN. Government schools may also deduct GST TDS on contracts above the notified value, which applies only to the taxable portion.

Common billing mistakes

Continuing to charge 12% on exercise books and pencils after 22 September 2025, when they moved to nil.
Treating long-book registers and account books as nil-rated notebooks because they share heading 4820.
Claiming full input tax credit on rent and freight while making substantial nil-rated sales, without apportionment.
Leaving nil-rated lines out of GSTR-1 because no tax was charged on them.
Billing geometry boxes at 18% along with pens instead of the 5% entry for mathematical and colour boxes.

Stationery wholesaler GST invoice: FAQ

Are exercise books exempt from GST now?

Exercise books, graph books, laboratory notebooks and notebooks were moved from 12% to nil from 22 September 2025, as listed in the GST Council's press release.

What about pencils and erasers?

Pencils, crayons and pastels (9608, 9609), pencil sharpeners (8214) and erasers (4016) are also nil-rated from 22 September 2025.

What rate applies to pens?

Ball point pens, felt-tipped pens and fountain pens under 9608 are in the 18% schedule of Notification 9/2025.

Can I put nil-rated and taxable items on one invoice?

Yes. Show the rate and tax for each line, with tax as zero on nil-rated lines, and total them separately.

Do I need to reverse credit on nil-rated stationery?

Credit on goods used for nil-rated supplies is not available, and common credits must be apportioned under rule 42. Review stock bought before the change.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), dated 17-9-2025 (goods rate schedules) · GST Council — PIB press release on the 56th GST Council recommendations (Annexures, incl. 12% to Nil list)

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