5% GST rate is applicable to unbound children’s picture books: Madhya Pradesh AAR

With the covid pandemic, education and learning have become a necessity, and picture books have become popular in homes with young children.

The Madhya Pradesh bench of the GST-Authority for Advance Rulings (AAR) wants to know if the home learning kit box’s books, whose objective is to improve preschoolers’ linguistic, logical, sensory, cognitive, and creative abilities, will attract zero GST. The children’s picture books under tariff heading 4903 are subject to a zero-rate of GST.

Riseom Solutions manufactures and sells the class monitor home learning package, which comprises cards, brochures, and sheets with images and photos.

After learning about the learning kit, AAR discovered that it is not in the shape of a book or a bound volume. As a result, the learning kit will fall under tariff number 4901, which covers ‘pamphlets, books, brochures, leaflets, and similar printed content,’ and will be subject to a 5% GST charge.

According to the firm that makes the books, the components of the kit box are in the form of separate sheets that tie together according to the sub-topic, such as animals, vegetables, and so on.

The entire sheets are parts of a kit box book that is suitable for binding. “However, if we link all of the sheets together, it would be too hefty for a child to utilise easily,” the company explained. Activity-based approaches, as well as the recommendations on the back of the pages, are owned, and various supplies such as art paper, ribbon, Fevicol tube, and more are offered for additional aid “to keep a youngster happily involved in the learning process.”

However, all of this information is just placed out to ensure that there would be no GST. However, it should be noted that the GST judgements do not establish a judicial precedent. In terms of these examples, they have a strong persuasive impact.

To Read the Ruling Download PDF Given Below :