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GST invoice format for a xerox and photocopy shop

A photocopy shop sells both a service and goods over the same counter, so its bill should keep them apart. Copying, printing, scanning and binding done on customer documents fall under SAC 998595 at 18%, while ready stationery such as A4 paper reams, files and registers carries its own HSN. Show page count, single or double side, colour or black and white, and paper size, because those drive the price, and use the daily consolidated invoice for small walk-in jobs below Rs 200.

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Sample xerox and photocopy shop invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Photocopy, A4 black and white, single side	998595	300 PAGE	1.00	300.00	18%
Colour print from pen drive, A4	998595	20 PAGE	10.00	200.00	18%
Spiral binding with transparent cover	998595	3 NOS	40.00	120.00	18%
A4 copier paper 75 GSM (ream of 500 sheets)	4802	2 REAM	280.00	560.00	18%
Paper file folder with clip	4820	5 NOS	20.00	100.00	18%
Taxable value				₹1,280.00
GST (CGST + SGST, or IGST if inter-state)				₹230.40
Invoice total				₹1,510.40

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

Extra fields a xerox and photocopy shop invoice needs

Page count and sides: Copy jobs are priced per page and per side, so state the number of originals, the number of sets, and whether copies were single or double sided. This lets an office customer check the bill against what it collected.
Colour or black and white: Colour copies cost several times more than monochrome. A separate line for colour pages shows why the total is higher and avoids the impression that one rate was applied to the whole job.
Paper size and type: A4, legal, A3 and thicker sheets used for certificates or covers are priced differently. Mention the size and GSM so a repeat order can be quoted at the same rate.
Finishing work: Spiral binding, tape binding and lamination are often added at the counter. Listing them as their own lines, with quantity, makes the job easy to verify and keeps services separate from the stationery goods sold.
Customer GSTIN for office and college accounts: Lawyers, coaching centres and companies that run monthly accounts want input tax credit. Capturing their GSTIN on a full tax invoice, rather than a counter slip, lets them claim the 18% charged.
Job or token number: Busy shops hand over a token when a job is dropped off. Printing it on the bill links the paid invoice to the right bundle and helps when a customer comes back for reprints.

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 xerox and photocopy shop

Copying is a service under SAC 998595

Duplicating, document preparation and similar office support services sit under SAC 998595 in the services classification. When you photocopy or print a document the customer brings, you are not selling printed matter of Chapter 49; you are providing a service on the customer's content, and it attracts 18% GST. The paper consumed is part of that service, so it should not be shown as a separate goods line at a different rate. Only sheets or reams sold loose, without any copying, are a supply of goods.

Consolidated invoice for small walk-in jobs

Rule 46 lets a registered supplier skip an individual invoice for a supply below Rs 200 to an unregistered customer who does not ask for one, provided a consolidated tax invoice is prepared for all such supplies at the end of each day. For a photocopy counter where most jobs are a few rupees, this is the practical route. Keep the token or day book as backing, and still issue a proper invoice whenever a customer asks or gives a GSTIN.

Stationery rates after September 2025

Uncoated writing and copier paper under 4802 and office stationery such as files, registers and letter pads under 4820 are listed at 18%, while notebooks and exercise books were moved to nil and the paper for them has its own lower entry. A xerox shop that also sells student notebooks must therefore keep those lines apart and should not apply the 18% stationery rate to them.

Composition scheme for service-led shops

A shop whose income is mainly photocopying is a service supplier, so the goods composition scheme at 1% does not fit. The separate composition option for small service providers, available up to Rs 50 lakh turnover at a 6% rate, may suit some owners; under it you issue a bill of supply, charge no GST on the bill and cannot pass credit to office customers.

Common billing mistakes

Billing photocopies under HSN 4911 as printed matter instead of SAC 998595, which mixes up a service with goods and can lead to a wrong rate.
Issuing a handwritten slip to a company that asks for a GST bill, denying it input tax credit and leaving the sale missing from GSTR-1.
Charging 18% on school notebooks sold at the counter just because the rest of the stationery shelf is at 18%.
Skipping the end-of-day consolidated invoice for small cash jobs, so the day's copying income never reaches the books.

Xerox and photocopy shop GST invoice: FAQ

What SAC code should a xerox shop use?

Use SAC 998595, which covers duplicating services, mailing services and document preparation. It applies to photocopying, printing from a customer's file, scanning and binding at the counter, taxed at 18%.

Do I need to give a bill for a Rs 5 photocopy?

Not individually, if the customer is unregistered and does not want one. Rule 46 allows a single consolidated invoice at day end for supplies under Rs 200. Record those jobs and raise the consolidated invoice daily.

Is lamination billed separately from copying?

It can be a separate line on the same invoice. Lamination of a customer's document is part of the same office support service and is taxed at 18%, but listing it on its own line makes the price clear.

Can a xerox shop take composition?

If you mainly provide copying services, only the service composition option applies, with a 6% rate up to Rs 50 lakh turnover. You then issue a bill of supply instead of a tax invoice and customers cannot claim credit.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · CBIC tax information portal (notifications and SAC scheme) · CBIC — GST rates for goods and services

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