{"id":72382,"date":"2025-08-21T08:35:53","date_gmt":"2025-08-21T03:05:53","guid":{"rendered":""},"modified":"2025-08-21T08:35:53","modified_gmt":"2025-08-21T03:05:53","slug":"interactive-flat-panel-displays-are-display-devices-under-tariff-heading-85285900-attract-28-gst-function-based-classification","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72382","title":{"rendered":"Interactive flat panel displays are display devices under tariff heading 85285900, attract 28% GST; function-based classification"},"content":{"rendered":"<p>Interactive flat panel displays are display devices under tariff heading 85285900, attract 28% GST; function-based classification<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91769\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interactive flat panel displays are display devices under tariff heading 85285900, attract 28% GST; function-based classificationCase-LawsGSTThe AAR held that interactive flat panel displays (IFPDs) are primarily output\/display devices with integrated tou<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72382","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72382"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72382\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}