Interactive flat panel displays are display devices under tariff heading 85285900, attract 28% GST; function-based classification
Case-Laws
GST
The AAR held that interactive flat panel displays (IFPDs) are primarily output/display devices with integrated touch and collaborative software and are not classifiable as automatic data processing (ADP) machines. It affirmed that the technical specifications issued by the Ministry and CBIC circularizing distinctions between IFPDs and convention
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