Case Law Details
In re Next Education India private limited (GST AAR Telangana)
The goods sold by the applicant has a Central processing unit (CPU), memory & storage with an onscreen display of output which is based on the input supply by the user. Therefore in view of the notes to Chapter 84 and also the HSN entries under 8471, the goods fall under HSN 8471.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, TELANGANA
1. M/s. Next Education India private limited, 8-2-269/A/2/1 to 6, 1st Floor, 3rd Floor, East Wing, Sri Nilaya Cyber Spazio, Road No.2, Banjara Hills, Hyderabad, Telangana, 500034 (36AABCH9484P1ZQ) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules.
2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression ‘GST Act’ would be a common reference to both CGST Act and TGST Act.
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