In response to a Lok Sabha question on whether GST on medical and educational books is adding to the financial burden on students and learners, the Ministry of Finance clarified the current legal position. The Government stated that GST rates and exemptions are determined on the recommendations of the GST Council, a constitutional body comprising representatives of the Centre and States/UTs. Addressing the concern directly, it was clarified that printed books, including Braille books, are presently exempt from GST.
In response to a Lok Sabha question on whether GST on medical and educational books is adding to the financial burden on students and learners, the Ministry of Finance clarified the current legal position. The Government stated that GST rates and exemptions are determined on the recommendations of the GST Council, a constitutional body comprising representatives of the Centre and States/UTs. Addressing the concern directly, it was clarified that printed books, including Braille books, are presently exempt from GST. Since such books already fall under the exempt category, the issue of imposing GST on medical and educational books does not arise. Consequently, the Government indicated that no further action is required or proposed with respect to exemption or placement of these books in a lower GST slab. The reply thus reassured that students and learners are not subjected to GST on printed educational or medical books under the existing GST framework.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
LOK SABHA
UNSTARRED QUESTION NO. 1505
TO BE ANSWERED ON MONDAY, FEBRUARY 09, 2026/MAGHA 20, 1947 (SAKA)
EXEMPTION OF GST ON MEDICAL AND EDUCATIONAL BOOKS
†1505. SHRI TRIVENDRA SINGH RAWAT:
Will the Minister of FINANCE be pleased to state:
(a) whether the Government is aware that the GST levied on medical and educational books is imposing an additional financial burden on students and learners;
(b) if so, the details thereof;
(c) whether the Government is considering either completely exempting such books from GST or placing them in the minimum GST slab; and
(d) if so, the steps/actions taken/proposed to be taken by the Government in this regard
ANSWER
MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
(a) and (b):
(i) GST rates and exemptions, are prescribed on the recommendations of the GST Council, which is a constitutional body comprising representatives from the States/UTs and Centre.
(ii) Presently, Printed books, including Braille books, are exempt from GST.
(c) and (d) :
(i) No action is required to be taken in the light of reply to parts (a) and (b) above.