GST rate change: 18% applied to boards with writing or drawing surfaces, effective from the notified date. Imposition of GST at 18% on boards with a writing or drawing surface, whether or not framed, pursuant to Notification No. 9/2025-Integrated Tax (Rate), effective from 22-09-2025, classifying these goods within Schedule II for the specified integrated tax rate and altering their tax treatment from that effective date.