CBIC Puts Pens, Bags & Books Under 18% GST

Current Context: The Central Board of Indirect Taxes & Customs (CBIC) has formally issued a notification revising GST rates, effective September 22, 2025, based on the GST Council’s September 3 meeting.Key Highlights of the Notification

18% GST slab (9% CGST + 9% SGST) now applies to:

• Ballpoint pens, fountain pens, markers, stylograph pens, and other writing instruments
• School bags, satchels, trunks, suitcases, vanity cases, briefcases, travel bags, etc.
• Printed books (since uncoated paper used for them is taxed at 18%, and books are not listed in the exemption schedule)

Exemptions / Reliefs:

• Pencils, crayons, pastels, chalks, tailor’s chalk → moved to 0% GST (from 12%)
• Exercise books, graph books, laboratory notebooks → remain exempt

Question:

Q.1 As per the Central Board of Indirect Taxes & Customs (CBIC) notification effective 22 Sept 2025, which of the following items are now taxed at 18% GST?
a) Pencils and crayons
b) Ballpoint pens and markers
c) Exercise books and graph books
d) Laboratory notebooks

Answer: b) CBIC revised GST rates based on the GST Council’s 3 Sept 2025 meeting. Writing instruments like ballpoint pens, fountain pens, markers, and stylograph pens now fall under the 18% GST slab (9% CGST + 9% SGST).