Chalk New GST Rate: Tax Details for Educational and Art Supplies
- The chalk HSN code and GST rate depend on the product classification.
- Specified writing/drawing chalk, tailor’s chalk and chalk sticks under HSN 9609 are now Nil-rated, reduced from the previous 12% GST from 22 September 2025.
- These educational and art-supply chalk products now attract 0% GST under the revised rate structure.
- Exercise books, graph books, laboratory notebooks and notebooks are also Nil-rated, while GST on other stationery items depends on their applicable classification.
- Businesses supplying Nil-rated chalk generally cannot claim Input Tax Credit attributable to those exempt supplies and may need to reverse related ITC as applicable.
- The Nil rate applies based on the product’s classification, not simply because it is supplied to a school, educational institution or NGO.
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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New GST Rate on Chalk in India
The GST rate depends on the type of chalk and its applicable HSN classification. Writing or drawing chalk and chalk sticks under HSN 9609 are Nil-rated. From 22 September 2025, tailor’s chalk, which earlier attracted 12% GST, also became Nil-rated.
| Chalk Type | HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Blackboard/writing chalk sticks | 9609 | Nil | 12% |
| Coloured drawing chalk | 9609 | Nil | 12% |
| Tailor’s chalk | 9609 | Nil | 12% |
| School chalk sticks | 9609 | Nil | 12% |
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Note: All chalk products under HSN 9609 — including writing/drawing chalk sticks, school chalk, and tailor's chalk — moved from 12% to Nil GST from 22 September 2025 as part of the education-sector rationalisation..
New GST on Chalk vs Other Educational Supplies
| Item | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|
| White/blackboard chalk sticks | Nil | 12% |
| Notebooks | Nil | 12% |
| Printed textbooks | Nil | Nil |
| Pencils, crayons, pastels and drawing charcoals | Nil | 12% |
| Pens (ball/gel/fountain) | 18% | 18% |
| Erasers | Nil | 5% |
| Rulers and measuring instruments | 18% | 18% |
| Artists’/students’ colours, including watercolour paints | 18% | 18% |
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Note: From 22 September 2025, several educational supplies received GST relief. Pencils, crayons, pastels, drawing charcoals, tailor's chalk, and writing/drawing chalk sticks all moved from 12% to Nil, while erasers moved from 5% to Nil and notebooks moved from 12% to Nil. Printed textbooks were already Nil-rated. Pens, rulers and artists' colours generally continue to attract 18% GST.
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
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What If Chalk Is Supplied to Schools or NGOs?
Writing, drawing and school chalk classified under HSN 9609 is Nil-rated under GST. Therefore, no GST is charged on these supplies whether they are sold to schools, educational institutions, NGOs, charitable organisations or regular customers.
The GST rate depends on the product classification, not on who purchases the chalk.
Input Tax Credit (ITC) for Chalk Sellers
Writing, drawing and school chalk covered under the applicable Nil-rated entries does not attract GST. Therefore, businesses making only these Nil-rated supplies generally cannot claim Input Tax Credit on purchases and expenses attributable to those supplies.
This may include ITC related to:
- Raw materials used in chalk production
- Packaging materials
- Machinery and production-related expenses
- Transportation and logistics services
- Other business inputs and input services
Where a business makes both taxable and Nil-rated supplies, ITC may be available for eligible taxable supplies, while the portion attributable to Nil-rated supplies must be reversed or restricted as applicable under GST rules.
Businesses should maintain proper purchase records, tax invoices and ITC calculations to ensure compliance.
For chalk sellers and manufacturers, the applicable GST rate depends on the product classification. Writing and drawing chalk sticks are Nil-rated, and specified items such as tailor’s chalk also became Nil-rated from 22 September 2025.
