GST reforms 2025: Education stationery and maps now tax-free; here’s what parents and students should know

GST reforms 2025: The GST Council, in its 56th meeting, announced significant changes to the Goods and Services Tax (GST) structure, including major reforms aimed at easing the tax burden on educational goods.

These changes are set to take effect from September 22, 2025, marking a shift toward a simplified two-slab GST system.As part of the reforms, a wide range of school and college stationery items, previously taxed at 12%, have been moved to the nil or 0% GST category. This includes commonly used educational supplies such as notebooks, maps, pencils, and drawing materials. The updated rates aim to reduce costs for students and parents and improve accessibility to essential learning resources.Key education items moved to 0% GSTThe GST Council approved the exemption of several educational stationery products from GST. Items like exercise books, graph books, and laboratory notebooks, which previously attracted a 12% GST rate, are now tax-free. Additionally, printed maps and globes used for learning purposes are also included in the zero-rated category.A list of goods now exempt from GST is provided below:

Other stationery such as mathematical boxes, geometry boxes, and colour boxes have also seen rate reductions, with GST decreasing from 12% to 5%.

GST Council introduces two-slab structureThe broader GST reforms introduced in the meeting include a shift to a two-slab system—5% and 18%—along with a special 40% demerit rate applied only to super luxury, sin, and demerit goods. This is part of the next-generation GST 2.0 reform strategy.All rate changes, with the exception of those affecting tobacco and tobacco-related products, will be effective from September 22, 2025.

The GST Council’s decision follows a meeting that lasted 10.5 hours and involved participation from ministers representing 31 states and Union Territories.Educational services remain supportedEducational services such as schooling and training programmes will continue to either be exempt from GST or taxed at concessional rates. These measures aim to support institutions by maintaining favourable tax policies on education delivery.Refunds and compliance processes updatedAs part of GST 2.0, the Council also approved changes to improve ease of doing business. New provisions include an automated system for refunds and simplified registration processes, expected to benefit small and medium-scale educational suppliers and service providers.Implementation from the first day of NavratriUnion Finance Minister Nirmala Sitharaman, who chaired the meeting, confirmed that the revised rates would be enforced starting September 22, 2025. This date also marks the beginning of Navratri.These changes fall under the broader aim of reducing working capital blockages and aligning tax policies with the essential nature of educational goods and services under the GST regime.