https://www.taxtmi.com/caselaws?id=785296 Interactive flat panel displays were classified according to their principal function as display and viewing devices, not as automatic data processing machines, because the embedded processor, memory, operating system and connectivity were ancillary to the goods' essential character. The authority held that a product incorporating data-processing features remains classifiable by its dominant non-data-processing function where that function defines its commercial use. On that basis, the goods fell under the monitor heading, classification under 84714190 was rejected, and 85285900 was upheld with the applicable GST rate remaining 28%. en-us Mon, 08 Dec 2025 00:00:00 +0530 Wed, 21 Jan 2026 08:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785296 Interactive flat panel displays were classified according to their principal function as display and viewing devices, not as automatic data processing machines, because the embedded processor, memory, operating system and connectivity were ancillary to the goods' essential character. The authority held that a product incorporating data-processing features remains classifiable by its dominant non-data-processing function where that function defines its commercial use. On that basis, the goods fell under the monitor heading, classification under 84714190 was rejected, and 85285900 was upheld with the applicable GST rate remaining 28%. Case-Laws GST Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785296