TMI Blog2022 (1) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... 8(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Next Education India private limited, 8-2-269/A/2/1 to 6, 1st Floor, 3rd Floor, East Wing, Sri Nilaya Cyber Spazio, Road No.2, Banjara Hills, Hyderabad, Telangana, 500034 (36AABCH9484P1ZQ) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he unit namely Savith V Gopal, CA Vasudev Rao, BVM, Senior Manager - Finance attended the personal hearing held on 25-11-2021. The authorized representatives reiterated their averments in the application submitted and contended as follows: 1. That, they are into supply of Digital Class rooms specifically interactive flat panels. 2. That in their opinion the interactive flat panels fall under HSN 8471. 3. That, they seek clarification regarding the opinion expressed. 7. Discussion Findings: The commodity dealt by the applicant according to the Material papers provided by them has the following features: Feature Description Computing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achines may be in the form of systems consisting of a variable number of separate units. (C) Subject to paragraphs (D) and (E), a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions : (i) it is of a kind solely or principally used in an automatic data processing system; (ii) it is connectable to the central processing unit either directly or through one or more other units; and (iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the system. Separately presented units of an automatic data processing machine are to be classified in heading 8471. However, keyboards, X-Y co-ordinate input devices and disk storage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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