18% GST leviable on Interactive Flat Panel Screens if used for data processing purposes only

In re Savex Techonologies Pvt. Ltd. (GST AAR Chhattisgarh)

18% GST leviable on Interactive Flat Panel Screens if used for data processing purposes only

The AAR, Chhattisgarh in the matter of M/s. Savex Technologies Pvt. Ltd. [Order No. STC/AAR/06/2022 dated August 17, 2022] has held that, Interactive Flat Panel Screens used only for data processing purposes will attract Goods and Service Tax (“GST”) rate of 18% and in case the same provides any additional function, GST at 28% will be attracted.

Facts:

M/s Savex Technologies Private Limited (“the Applicant”) is involved in the sales and service of electronic items. The Applicant has purchased “BenQ Interactive Flat Panel Screen” (“the Impugned Product”) from M/s. BenQ India Private Limited (“the Supplier”) dated May 19, 2022. The Supplier has classified the Impugned Product as ‘automatic data processing machines’ under tariff heading 8471 41 90 of the Customs Tariff Act, 1975 (“the Customs Tariff Act”) attracting GST at 18% and has also obtained Bureau of Indian Standards (“BIS”) certification for the same.

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