| Sl. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 4016 | Erasers | 5% | Nil |
| 2 | 4820 | Exercise book, graph book, & laboratory note book and notebooks | 12% | Nil |
| 3 | 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 12% | Nil |
| 4 | 7310 or 7326 | Mathematical boxes, geometry boxes and colour boxes | 12% | 5% |
| 5 | 8214 | Pencil sharpeners | 12% | Nil |
| 6 | 9608, 9609 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk | 12% | Nil |
*Please note that for NIL rated goods the input tax credit availed on purchase shall be proportionately reversed as per rule 42/43 and hence inflates the cost of purchases/production of such goods/services as compared to prior to change in GST rate.
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