https://www.taxtmi.com/caselaws?id=386790 Supplies of a desktop package comprising CPU, monitor, keyboard and mouse were treated as a single supply of an automatic data processing machine under heading 8471, rather than separate supplies or a composite supply with the CPU as principal supply. The classification was based on Chapter Note 5 to Chapter 84, Section Note 4 to Section XVI, and the integrated commercial presentation of the package, including a single product description, single price and unified shipment. Because the bundled desktop had the essential character of a desktop computer, it fell within the tariff entry linked to the concessional GST rate, attracting 9% CGST and 9% SGST when supplied together with the CPU. en-us Wed, 28 Aug 2019 00:00:00 +0530 Wed, 12 Mar 2025 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386790 Supplies of a desktop package comprising CPU, monitor, keyboard and mouse were treated as a single supply of an automatic data processing machine under heading 8471, rather than separate supplies or a composite supply with the CPU as principal supply. The classification was based on Chapter Note 5 to Chapter 84, Section Note 4 to Section XVI, and the integrated commercial presentation of the package, including a single product description, single price and unified shipment. Because the bundled desktop had the essential character of a desktop computer, it fell within the tariff entry linked to the concessional GST rate, attracting 9% CGST and 9% SGST when supplied together with the CPU. Case-Laws GST Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386790