CPU, Memory & Storage with onscreen display of output fall under HSN 8471

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 Educati

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