Home Case Index All Cases GST GST + AAR GST - 2023 (1) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 495 - AAR - GSTClassification of traded goods - Interactive Flat Panels (IFPs) - qualifies under Chapter heading 84714190 or otherwise - applicability of Entry No. 360 of Schedule- III of Notification No. 03/2017 -Central Tax (Rate) dated 28-06-2017 - HELD THAT:- BenQ Interactive Flat Panel RP75O2 Black 75”, imported and subsequently supplied to the applicant by their supplier namely i.e., M/s Benq India Private Limited would merit classification under chapter heading 8471 only when the stipulations as mentioned in the Section note and chapter note stands complied. In case the impugned machine consisting of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the same as a whole would merit classification in the heading appropriate to that function, as stipulated in Section note 4 to Section XVI supra. Similarly, chapter note 5(E) to chapter 84 supra stipulates that Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. The rate of tax applicable on such goods depends upon the classification of the same and the effective rates of the same is specified in schedules appended to Notification no. 01/2017-CT(Rate) dated 28.6.2017 and subject to the adherence of stipulations, the applicable Rate of tax is 9% CGST + 9%SGST on goods classifiable under 8471, in terms of entry no. 360 to Schedule-Ill to Notification no. 01/2017-CT(Rate) dated 28.06.2017. In case the goods in question are classifiable under heading other than 8471 owing to it functionality as discussed, the said goods will attract rate of tax as specified in the schedules appended to Notification no. 01/2017-CT(Rate) dated 28.6.2017 on such supplies on the basis of description specified therein.
|