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 ...