In the covid pandemic education and learning becomes a basic thing and with the young kids, the picture books have become attractive in homes.
The Madhya Pradesh bench of the GST-Authority for Advance Rulings (AAR) urge to find out that if the home learning kit box’s books whose purpose towards the preschoolers is to make their linguistic, logical, sensory, cognitive, creativity, etc will draw a zero GST. Towards the children’s picture books beneath tariff heading 4903 is concerned to a zero rate of GST.
The kit box known as the class monitor home learning kit made and sold by private firm Riseom Solutions includes cards, pamphlets, and sheets containing images and pictures.
AAR after knowing about the learning kit revealed that it is not in a book or bound form. Hence the learning kit will come beneath the tariff heading 4901 that undergoes pamphlets, booklets, brochures, leaflets, and similar printed matter’ and hence the same is liable to apple a 5% GST rate.
The company who is making the books mentioned that the contents in the kit box are in the form of separate sheets which bind together as per the sub-topic i.e animals, vegetables, and others.
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The complete sheets are components of a kit box book, which is appropriate for binding. “However, if we bind all the sheets together, it would be heavy for a kid to use it easily,” the firm mentioned. Activity-based methods are owned along with the guidelines on the back of the sheets and different materials such as craft paper, ribbon, Fevicol tube, and more are provided for more assistance “to keep a child happily engrossed in the learning process.”
But all this information is just laid down so that there will be no GST. But it must be remembered that the GST rulings do not set a judicial precedent. Concerning these cases, they pose out a persuasive impact.
