Yes — you can sell the same item at both a wholesale price and a retail price without keeping two catalogues or typing the rate in by hand. You store the item once with its normal retail price, add an optional wholesale price and the quantity at which it should kick in, and the billing screen picks the right rate as you type. This guide shows how a wholesale and retail price for the same item works, where the switch happens, how GST follows the price you actually charge, and a small worked bill.
One item, two prices — without a second catalogue
A lot of small shops sell to two kinds of buyer. A walk-in takes one or two of something at the counter price. A trader, contractor, office or reseller takes a box or a bundle and expects a lower, bulk rate. The clumsy way to handle that is to keep the item twice — once “retail”, once “wholesale” — or to keep a mental rate and edit the price on every bulk bill. Both are slow, and both drift out of date the moment a cost changes.
The cleaner way is one item with two prices:
- a retail (sale) price — what a normal customer pays, and
- a wholesale price with a minimum wholesale quantity — the bulk rate, and the quantity above which it applies.
Now there is a single item to maintain. Change the cost once and both the counter and the bulk desk stay correct.
How the wholesale rate kicks in (by quantity, not by customer)
This is the part worth being precise about, because it is where tools differ.
In Yojika the wholesale price is triggered by quantity, not by which customer you picked. When you add an item to a bill and the quantity on that line reaches the item’s minimum wholesale quantity, Yojika swaps in the wholesale price for that line on its own. Type a small quantity and you get the retail rate; type a bulk quantity and the same line moves to the wholesale rate. You do not tag a customer as “wholesale” for this to happen — the quantity decides.
That keeps it honest and predictable: the price on the bill only depends on how much is being bought, so two different staff members ring up the same basket the same way. If you ever want a special one-off number, you can still type over the price on that line by hand, and Yojika leaves your figure alone for the rest of the bill.
GST applies to the price you actually charge
GST is charged on the transaction value — the price actually paid or payable for that supply (Section 15 of the CGST Act). So the tax simply follows whichever price applied to the line: a bulk line billed at the wholesale rate is taxed on the wholesale amount, and a counter line at the retail rate is taxed on the retail amount. There is no separate “GST for wholesale”. Whatever the price is, the tax rate for that item (from its HSN) is applied on that value, split into CGST + SGST for a sale inside your state or charged as a single IGST for a sale to another state.
Rates changed under the 2025 GST revision — most everyday goods now sit at 5% or 18% — so always confirm the current rate for your goods on cbic.gov.in or gst.gov.in, or with your CA rather than assuming an old slab.
A worked example: a stationery shop in Hubli
Anil runs a stationery shop in Hubli, Karnataka. He sells A4 copier paper. In Yojika he stores the ream once:
- Retail price: ₹300 per ream
- Wholesale price: ₹260 per ream, minimum wholesale quantity: 20 reams
- GST: 18% (illustrative — confirm the rate for your goods)
A walk-in buys 2 reams. The quantity is below 20, so the line stays at the retail rate:
- Taxable value = 2 × ₹300 = ₹600
- GST 18% → CGST ₹54 + SGST ₹54 = ₹108
- Bill total = ₹708
A nearby office buys 25 reams. The quantity crosses 20, so the same line moves to the wholesale rate automatically:
- Taxable value = 25 × ₹260 = ₹6,500
- GST 18% → CGST ₹585 + SGST ₹585 = ₹1,170
- Bill total = ₹7,670
Same item, same catalogue entry, two correct bills — and Anil never retyped a price. Because both buyers are in Karnataka, each sale is intra-state and the 18% splits into CGST + SGST at 9% each. Had the office been in, say, Maharashtra, the ₹1,170 would appear as a single IGST line instead, and the total would be the same ₹7,670.
Setting it up in Yojika
You set both prices on the item itself, so billing stays a couple of keystrokes:
- Open Items and add or edit the product.
- Fill in the Sale price — your normal retail rate.
- Fill in the Wholesale price and the Min. wholesale quantity — the bulk rate and the quantity above which it applies. Leave them blank for items that have no bulk rate.
- Save. From now on, the wholesale rate is applied on any bill line that reaches that quantity, and the retail rate on everything below it.
It works the same on A4, A5 and thermal receipts, in any of the 22 official Indian languages, and — like the rest of Yojika — it runs offline, with your prices and bills stored on your own PC rather than in someone’s cloud.
- See what else is included on the features page.
- Check simple, transparent pricing on the pricing page.
Choosing a tool for a shop that sells both retail and wholesale? See our buyer’s guide to GST billing software and, if you run a provision store, billing software for a kirana store.
This article is general information, not tax advice. GST rates and rules change — confirm the current position on gst.gov.in or with your CA.