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.
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 | 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 | 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.