In re Riseom Solutions Private Limited (GST AAR Madhya Pradesh)
Riseom Solutions Private Limited manufactures (print) learning kit box whom they call ‘Class Monitor Home Learning Kit’. The so called learning kit is manufactured, marketed and sold by the applicant only and it is not on the basis of any specific order of anyone. Such learning kit are not customizable for any person.
Children’s picture book in which pictures from principle interest for imparting education and learning to children in their early age group, divided in various age categories of 1-2.5yrs, 2.5-3.5yrs, 3.5 to 4.5 yrs, 4.5-5.5 yrs. & 6 to 8 yrs.
Applicant asked “What would be the GST rate on “Class Monitor Home Learning Kit”, will it be covered under HSN code 4903 ” Children’s picture, drawing or colouring books” the GST rate on under which is NIL IGST/CGST/SGST.”
Department opined that the commodity for which rate of Tax has been asked attract at present 5% of GST (2.5% CGST and 2.5% SGST).
On- going through the relevant learning Kit, it is observed That it is not in the book form or bounded form. Therefore the said learning kit should not be covered under heading 4903 bearing NIL rate of tax. It appears that the said learning kit is more appropriately classifiable in HSN 4901, The relevant extract of GST Tariff is as under:-
