18% GST Payable on Interactive Flat Panel with Android: AAR [Read Order]

The Telangana Authority of Advance Ruling (AAR) has ruled that 18% GST is Payable on an Interactive Flat panel with Android.

The applicant, M/s. Next Education India Private Limited is in the business of supplying interactive flat panels with Android combining all functions of processor, monitor, touch input, and speaker into a single unit. The applicant claims that the embedded processor of the device runs on an android operating system facilitating the processing of programs and arithmetical computations. The device has an infrared touch screen that uses LED and light sensors and therefore it is sensitive to the finger touch of users. The applicant would like to know the HSN classification of this good. Hence this application.

The applicant has sought the advance ruling on the issue of whether the appropriate HSN classification of the above described Interactive Flat panel with Android would be under the heading 8471.

They submitted that they are into supply of Digital Classrooms specifically interactive flat panels, in their opinion the interactive flat panels fall under HSN 8471.

The chapter specifically contains Entry 8471 “Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.”

Further specific Entry 847141 contains “Other automatic data processing machines, comprising in the same housing at least a central processing unit and as input and output unit, whether or not combined

The coram of S.V.Kasi Vishveswara Rao and B.Ragu Kiran held that the goods sold by the applicant have a Central processing unit, memory & storage with an onscreen display of output which is based on the input supply by the user. Therefore in view of the notes to Chapter 84 and also the HSN entries under 8471, the goods fall under HSN 8471.

To Read the full text of the Order CLICK HERE

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