In a landmark move set to benefit millions of students and households, the 56th GST Council meeting, chaired by Union Finance Minister Nirmala Sitharaman on September 3, 2025, announced sweeping “Next-Gen” GST reforms.

Under the new regime, commonly used school supplies such as exercise books, graph books, laboratory notebooks, atlases, pencils, erasers, crayons, and sharpeners will now attract 0% GST. Additionally, geometry boxes, colour boxes, and school cartons have been moved from the 12% tax slab to 5%, further reducing costs for families.

Key changes in GST on study materials:

·        Exercise books, notebooks, printed maps, globes – 12% → 0%

·        Pencils, sharpeners, crayons, pastels, erasers – 12% / 5% → 0%

·        Mathematical boxes, geometry sets, colour boxes – 12% → 5%

While formal education in schools, colleges, universities, and NSDC-approved vocational institutes remains completely tax-free, coaching classes, private tuition, and online courses will continue to attract 18% GST, keeping them outside the exemption bracket.

Beyond education, the reforms extend to key sectors including agriculture, healthcare, MSMEs, and labour-intensive industries, reflecting a broad-based approach to reduce the tax burden across the economy. The revised two-slab GST system (5% and 18%) is scheduled to take effect from September 22, 2025.

Introduced in 2017, the Goods and Services Tax (GST) is India’s most comprehensive indirect tax reform. Analysts say the latest measures align with Prime Minister Narendra Modi’s Independence Day promise of easing financial pressure on households while supporting small businesses.