Chalk GST Rate: Tax Details for Educational and Art Supplies
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.
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Is Chalk Taxable Under GST?
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:
- Blackboard chalk
- Tailors’ chalk
- Colored chalk for art and drawing
- Other chalks used in writing or marking
GST Rate on Chalk in India
| Chalk Type | HSN Code | 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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What If Chalk Is Supplied to Schools or NGOs?
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.
GST on Chalk vs Other Educational Supplies
| Item | GST Rate |
|---|---|
| White/blackboard chalk | 12% |
| Notebooks and textbooks | 0% (Exempt) |
| Pens and pencils | 12% |
| Erasers and rulers | 18% |
| Watercolor/art kits | 18% |
Input Tax Credit (ITC) for Chalk Sellers
✅ Businesses selling chalk (whether retail or wholesale) can claim Input Tax Credit on:
- Raw material purchases (like plaster of Paris, packaging)
- Machinery used in chalk production
- Transportation and logistics services
- Business utilities
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.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions (FAQs)
- What is the GST rate on white chalk in India?The white chalk GST rate is 12%, applicable to both educational and artistic use.
- Is chalk used in schools GST-free?No. Chalk is taxed at 12%, even when sold to schools or NGOs.
- Are colored chalk and whiteboard chalk taxed differently?No. All types of chalk fall under the same HSN code 9609 and attract 12% GST.
- Can chalk manufacturers claim ITC?Yes. Manufacturers can claim Input Tax Credit on raw materials, utilities, and services used in production.
- Is there any GST benefit for educational supply sellers?Only items specifically exempted (like books) are zero-rated. Most supplies, including chalk, are taxable at 12%.
