https://www.taxtmi.com/caselaws?id=432748 The AAR Chhattisgarh ruled on classification of Interactive Flat Panels (IFPs) under Chapter heading 84714190. The authority held that BenQ Interactive Flat Panel would merit classification under chapter heading 8471 only when Section and Chapter note stipulations are complied with. If the machine consists of individual components contributing to a clearly defined function under Chapter 84 or 85, it would be classified under the appropriate functional heading. The applicable tax rate depends on classification - 9% CGST + 9% SGST applies if classifiable under 8471 per Entry 360 of Schedule-III of Notification 01/2017-CT(Rate), otherwise rates specified in notification schedules apply based on actual classification. en-us Wed, 17 Aug 2022 00:00:00 +0530 Fri, 24 Apr 2026 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432748 The AAR Chhattisgarh ruled on classification of Interactive Flat Panels (IFPs) under Chapter heading 84714190. The authority held that BenQ Interactive Flat Panel would merit classification under chapter heading 8471 only when Section and Chapter note stipulations are complied with. If the machine consists of individual components contributing to a clearly defined function under Chapter 84 or 85, it would be classified under the appropriate functional heading. The applicable tax rate depends on classification - 9% CGST + 9% SGST applies if classifiable under 8471 per Entry 360 of Schedule-III of Notification 01/2017-CT(Rate), otherwise rates specified in notification schedules apply based on actual classification. Case-Laws GST Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432748