The HSN (Harmonized System of Nomenclature) code for bill books or account books, which are classified as stationery items, is typically 4820. This code includes various stationery items such as registers, account books, notebooks, order books, receipt books, and similar articles.
Here's a breakdown:
48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
20: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
For GST purposes in India, stationery items classified under HSN code 4820 are generally subject to an 18% GST rate.
