November 30, 2023
GST - applicable - Flat - Panel - Screens - Data - Processing - Purposes - AAR - TAXSCAN

GST - valid - Flat - Panel - Displays - Data - Processing - Purposes - AAR - TAXSCAN

Chhattisgarh Bench Preliminary Judgment (AAR) has just lately determined to impose an 18% Items and Providers Tax charge on 75 Inch Interactive Flat Panel Shows for Knowledge Processing, manufactured by BENQ.

It was introduced by the official, consisting of Sonal Okay Mishra and Rajiv Kumar Agrawal, that the identical charge will entice 28% if there are different features aside from information processing.

M/s Savex Applied sciences Personal Restricted, the applicant engaged within the buying and selling of digital items reminiscent of projectors, LCD displays, LCD screens and after-sales providers & additionally the distributor of Info Communication and Know-how Merchandise and associated providers. The applicant has utilized to the Advance Determination Making Company (AAR) concerning the next questions.

Whether or not interactive Flat Panels (iFPs) traded by the Applicant are eligible underneath Chapter 8471 41 90 and whether or not the tax charge relevant to such items is eighteen% Items and Providers Tax (9% Central GST and 9% Authorities GST) Entry to the Program no. 360 – Notification No. 01/2017 Central Tax (Rate).

The provider has labeled the identical factor underneath title and tax charge as said above.

The applicant additionally said that the Provider, i.e. Benq India Personal Restricted, has additionally obtained the BIS Certificates dated 27.11.2020 underneath the definition of “Interactive Flat Panel (Computerized Knowledge Processing Machines)” for the above-mentioned items and might subsequently be labeled as Computerized Knowledge Processing Machines.

The applicant was additional clarified as to how the machine carried out no different features and the way it differed from a TV.

Authority Bench has mentioned in depth how the product offered by the applicant may be labeled and noticed that the relevant tax charge is eighteen% MHV (9% Central Items and Providers Tax + 9% State Items and Providers Tax). .

As well as, if the subject material of the lawsuit is assessed outdoors of heading 8471 because of the performance talked about above, it has been determined that tax will probably be utilized on the charge specified within the tables hooked up to the Communiqué dated 24.12.2014 and numbered 2014. 01 /201 7-CT(Fee) Included 28% tax charge (14% CGST + 14% SGST), in accordance with the disclosure herein, for such provides dated 28.6.2017.

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Re: M/s Savex Applied sciences Personal Restricted

CIT: 2023 TAXSCAN (AAR) 124

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