Chalk New GST Rate: Tax Details for Educational and Art Supplies
- Specified writing/drawing chalk, tailor’s chalk and chalk sticks under HSN 9608/9609 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 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. 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 | Current GST Rate |
|---|---|---|
| Blackboard/writing chalk sticks | 9609 | Nil |
| Coloured drawing chalk | 9609 | Nil |
| Tailor’s chalk | 9609 | Nil |
| School chalk sticks | 9609 | Nil |
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Note: Writing/drawing chalk sticks were already Nil-rated before the September 2025 rationalisation. The 2025 change specifically brought items such as tailor’s chalk from 12% to Nil.
New GST on Chalk vs Other Educational Supplies
| Item | New GST Rate |
|---|---|
| White/blackboard chalk sticks | Nil |
| Notebooks | Nil |
| Printed textbooks | Nil |
| Pencils, crayons, pastels and drawing charcoals | Nil |
| Pens (ball/gel/fountain) | 18% |
| Erasers | Nil |
| Rulers and measuring instruments | 18% |
| Artists’/students’ colours, including watercolour paints | 18% |
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Note: From 22 September 2025, several educational supplies received further GST relief. Pencils, crayons, pastels, drawing charcoals and tailor’s chalk moved from 12% to Nil, while erasers moved from 5% to Nil and notebooks moved from 12% to Nil. Writing and drawing chalk sticks and 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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Old GST Rate on Chalk in India
Old GST Rates – Applicable Until 21 September 2025
| Chalk Type | HSN Code | Old GST Rate |
|---|---|---|
| Whiteboard/blackboard chalk sticks | 9609 | Nil |
| Writing or drawing chalk sticks | 9609 | Nil |
| Coloured chalk sticks | 9609 | Nil |
| Tailor’s chalk | 9609 | 12% |
| School chalk sticks | 9609 | Nil |
Chalk Type
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Note: Chalk sticks under HSN 9609 were already Nil-rated before 22 September 2025. Tailor’s chalk, which previously attracted 12% GST, became Nil-rated from 22 September 2025.
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.
Old GST on Chalk vs Other Educational Supplies
| Item | Old GST Rate |
|---|---|
| White/blackboard chalk sticks | Nil |
| Notebooks | 12% |
| Printed textbooks | Nil |
| Pencils, crayons, pastels and drawing charcoals | 12% |
| Pens (ball/gel/fountain) | 18% |
| Erasers | 5% |
| Rulers and measuring instruments | 18% |
| Artists’/students’ colours, including watercolour paints | 18% |
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Old GST Rate
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Old GST Rate
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Note: These rates applied until 21 September 2025. From 22 September 2025, notebooks, pencils, crayons, pastels and drawing charcoals moved to Nil GST, while erasers also became Nil-rated. Writing and drawing chalk sticks and printed textbooks were already Nil-rated.
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.
