5% GST Payable on Learning kitbox book in separate sheets for imparting education to children

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...