ITS(Intelligent Tutoring Systems) have played a significant role in today’s smart learning educational technology environment, where students are given feedback instantly at scale. However, the current, more practically inclined approaches de-emphasize the reliance on the problematic student model, i.e. student\u27s motivation, emotional state and interest instead put more effort into the construction of theory-based user interfaces. Although research in ITS has produced many interesting theoretical insights, there are relatively few ITS which are regularly and effectively used. Through research conducted into current practices in ITS, gaps within the system have been noted. Specifically, the paper attempts to propose a solution to improvise an Intelligent Tutoring System called Merits-VR that makes students in the K12 learning domain facilitate deep learning
