https://www.taxtmi.com/article/detailed?id=11024 Classification of interactive flat panel screens as automatic data processing machines depends on their functional characteristics under the Section and Chapter notes: they must be programmable, store and execute programmes and data, perform user specified computations, and execute logical decision making without human intervention. If these conditions are met the device is classifiable as an automatic data processing machine and attracts the GST rate applicable to that category; devices performing additional non data processing functions are to be classified by their primary function and attract a different GST rate. en-us Wed, 25 Jan 2023 09:49:07 +0530 Wed, 25 Jan 2023 09:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11024 Classification of interactive flat panel screens as automatic data processing machines depends on their functional characteristics under the Section and Chapter notes: they must be programmable, store and execute programmes and data, perform user specified computations, and execute logical decision making without human intervention. If these conditions are met the device is classifiable as an automatic data processing machine and attracts the GST rate applicable to that category; devices performing additional non data processing functions are to be classified by their primary function and attract a different GST rate. Articles Goods and Services Tax - GST Wed, 25 Jan 2023 09:49:07 +0530 https://www.taxtmi.com/article/detailed?id=11024