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        GST classification for monitors and television reception apparatus attracts high rate, with exclusions for small monitors and set top boxes. Monitors and projectors not incorporating television reception apparatus, and reception apparatus for television (with or without radio-broadcast receiver or sound/video recording or reproducing apparatus), are classified as taxable goods attracting GST at 28%, subject to specified exclusions for certain small computer monitors, set top boxes and television sets as amended by successive notifications.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST classification for monitors and television reception apparatus attracts high rate, with exclusions for small monitors and set top boxes.

                                Monitors and projectors not incorporating television reception apparatus, and reception apparatus for television (with or without radio-broadcast receiver or sound/video recording or reproducing apparatus), are classified as taxable goods attracting GST at 28%, subject to specified exclusions for certain small computer monitors, set top boxes and television sets as amended by successive notifications.


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