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The AAR held that interactive flat panel displays (IFPDs) are primarily output/display devices with integrated touch and collaborative software and are not classifiable as automatic data processing (ADP) machines. It affirmed that the technical specifications issued by the Ministry and CBIC circularizing distinctions between IFPDs and conventional monitors are illustrative, not exhaustive, for tariff purposes. Consequently, the various anonymized models at issue qualify under tariff heading 85285900 rather than ADP headings, and attract GST at 28%. The Authority noted prior notification adjustments removing IGCR conditions for non-IFPD monitors and confirmed that classification depends on intended core functionality, not ancillary computing features.
The AAR held that interactive flat panel displays (IFPDs) are primarily output/display devices with integrated touch and collaborative software and are not classifiable as automatic data processing (ADP) machines. It affirmed that the technical specifications issued by the Ministry and CBIC circularizing distinctions between IFPDs and conventional monitors are illustrative, not exhaustive, for tariff purposes. Consequently, the various anonymized models at issue qualify under tariff heading 85285900 rather than ADP headings, and attract GST at 28%. The Authority noted prior notification adjustments removing IGCR conditions for non-IFPD monitors and confirmed that classification depends on intended core functionality, not ancillary computing features.
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