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    <title>2025 (8) TMI 1122 - AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>AAR held that the interactive flat panels are properly classifiable as IFPDs under tariff heading 85285900 (with parts under Chapter 8529 as per relevant notification), not as ADP machines, because their core function is interactive display rather than data processing; the features listed in the CBIC circular are illustrative, not restrictive. Consequently various models of the interactive flat panels at issue attract GST at 28%.</description>
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      <description>AAR held that the interactive flat panels are properly classifiable as IFPDs under tariff heading 85285900 (with parts under Chapter 8529 as per relevant notification), not as ADP machines, because their core function is interactive display rather than data processing; the features listed in the CBIC circular are illustrative, not restrictive. Consequently various models of the interactive flat panels at issue attract GST at 28%.</description>
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