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Not like children's books, learning kit books to attract GST: AAR

The AAR agreed at the outset the kit box/book should be covered under heading 4903

children's books
premium

Books in general draw no GST

Indivjal Dhasmana New Delhi
This may cause another controversy in the goods and services tax (GST) regime. You have to shell out more to purchase learning-kit books for pre-school children.

These kit books will draw a 5 per cent goods and services tax (GST) rate, unlike other children’s drawing books that are exempt from the indirect tax, ruled the Authority for Advance Rulings (AAR) in Madhya Pradesh.

Books in general draw no GST.

The case relates to an advance ruling sought by Riseom Solutions Pvt Ltd on the GST rates that should be imposed on its product — learning kit box or kit book — which it