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.
3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The application is therefore, admitted.
4. Brief facts of the case:
M/s. Next Education India Private limited is in the business of supplying interactive flat panels with Android combining all functions of processor, monitor, touch input and speaker into a single unit. The applicant claims that the embedded processor of the device runs on android operating system facilitating the processing of programs and arithmetical computations. The device has infrared touch screen which uses LED and light sensor and therefore it is sensitive to finger touch of users. The applicant would like to know the HSN classification of this good. Hence this application.
5. Question raised:
Whether the appropriate HSN classification of the above described Interactive Flat panel with Android would be under the heading 8471?
6. Personal Hearing:
The Authorised representatives of the unit namely Savith V Gopal, CA & Vasudev Rao, BVM, Senior Manager – Finance attended the personal hearing held on 25-11-2021. The authorized representatives reiterated their averments in the application submitted and contended as follows:
1. That, they are into supply of Digital Class rooms specifically interactive flat panels.
2. That in their opinion the interactive flat panels fall under HSN 8471.
3. That, they seek clarification regarding the opinion expressed.
7. Discussion & Findings:
The commodity dealt by the applicant according to the Material papers provided by them has the following features:
