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Interactive Flat Panel Displays Taxed at 28% as ‘Monitors’ Under HSN 85285900: AAAR Tamilnadu
Case Law Details
- Case Name
- In re Acer India Private Limited (GST AAAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Tamilnadu, Advance Rulings
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In re Acer India Private Limited (GST AAAR Tamilnadu)
The Appellate Authority for Advance Ruling, Tamil Nadu examined the classification and applicable GST rate for “Interactive Flat Panel Displays” (IFPDs) supplied by the applicant. The applicant, engaged in supplying various models of interactive flat panels with embedded CPU, memory, storage and Android operating system, had sought classification of the product as an Automatic Data Processing (ADP) machine under heading 8471, attracting 18% GST. The original Authority for Advance Ruling had classified the product under heading 85285900 ...
