Interactive Flat Panels classification under tariff heading and GST applicability decided by intended use; appeal dismissed.

Interactive Flat Panels classification under tariff heading and GST applicability decided by intended use; appeal dismissed.Case-LawsGSTInteractive flat panels (IFPDs) were characterised as monitors whose advanced ADP-type features are auxiliary, requirin

Interactive Flat Panels classification under tariff heading and GST applicability decided by intended use; appeal dismissed.
Case-Laws
GST
Interactive flat panels (IFPDs) were characterised as monitors whose advanced ADP-type features are auxiliary, requiring tariff classification by basic intended use; consequently the product falls to be classified on its principal function, not ancillary computing capabilities. The appellate authority applied the essential use test to uphold the prio

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