Chalk is a simple yet essential tool used in classrooms, art projects, and workshops across India. Whether it’s white chalk for blackboards or colored chalk for drawing, it plays a big role in both learning and creativity. But how much tax does it attract? Here’s everything you need to know about the chalk GST rate in India.
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for chalk (HSN 9609) and related education supplies (no compensation cess).
Chalk Type | HSN Code | New GST Rate |
---|---|---|
Whiteboard/blackboard chalk | 9609 | 5% |
Coloured drawing chalk | 9609 | 5% |
Tailors’ chalk | 9609 | 5% |
School chalk (bulk) | 9609 | 5% |
Item | New GST Rate |
---|---|
White/blackboard chalk | 5% |
Notebooks and textbooks | 0% (Exempt) |
Pencils | 5% |
Pens (ball/gel/fountain) | 18% |
Erasers and rulers | 18% |
Watercolour / art kits | 18% |
Note: The former 12% slab is discontinued and mapped to 5% where applicable; standard supplies that were already at 18% remain at 18%.
Yes, chalk is taxable under the Goods and Services Tax (GST) . However, because it is considered an educational item, it enjoys a lower tax rate compared to other art or stationery items.
Chalk falls under HSN Code 9609, which includes:
Chalk Type | HSN Code | Old GST Rate |
---|---|---|
Whiteboard/blackboard chalk | 9609 | 12% |
Colored drawing chalk | 9609 | 12% |
Tailors’ chalk | 9609 | 12% |
School chalk (bulk) | 9609 | 12% |
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Even if chalk is supplied to schools, educational NGOs, or charitable trusts, the GST rate remains 12%, unless the supplier falls under a GST-registered exempt category. However, most chalk suppliers and manufacturers must apply GST during regular sales.
Item | Old GST Rate |
---|---|
White/blackboard chalk | 12% |
Notebooks and textbooks | 0% (Exempt) |
Pens and pencils | 12% |
Erasers and rulers | 18% |
Watercolor/art kits | 18% |
✅ Businesses selling chalk (whether retail or wholesale) can claim Input Tax Credit on:
Just ensure you’re GST registered and maintaining proper GST-compliant invoices .
So whether you’re a school supply store, a chalk manufacturer, or an art teacher restocking materials, knowing the chalk GST rate helps ensure proper pricing and compliance. With a flat 12% GST, chalk remains one of the more affordable taxable classroom essentials in India.