Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Interactive flat panels (IFPDs) were characterised as monitors whose advanced ADP-type features are auxiliary, requiring tariff classification by basic intended use; consequently the product falls to be classified on its principal function, not ancillary computing capabilities. The appellate authority applied the essential use test to uphold the prior advance ruling and dismissed the appeal, with the operative effect that the prior classification and applicable GST treatment remain binding. The ruling reiterates that an advance ruling under Section 103 is binding only on the applicant and the concerned jurisdictional officer.
Interactive flat panels (IFPDs) were characterised as monitors whose advanced ADP-type features are auxiliary, requiring tariff classification by basic intended use; consequently the product falls to be classified on its principal function, not ancillary computing capabilities. The appellate authority applied the essential use test to uphold the prior advance ruling and dismissed the appeal, with the operative effect that the prior classification and applicable GST treatment remain binding. The ruling reiterates that an advance ruling under Section 103 is binding only on the applicant and the concerned jurisdictional officer.
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