GST
TRT-2025-
Date:-12-08-25
In:-
Issue Favourable to Tax Payer ?:-
Party: M/s Acer India Pvt. Ltd.
Facts -
- Applicant (M/s Acer India Pvt. Ltd.) sought advance ruling on classification of various Interactive Flat Panel (IFP) models.
- Contended that IFPs are distinct from monitors, closer to Automatic Data Processing (ADP) machines, and eligible for lower GST rate. Relied on CBIC Circular No. 12/2025 - Customs dated 7 April 2025 on IFPOs (Interactive Flat Panel Displays).
- Te Applicant submits that the said product has a multi touch screen panel. Data transmission takes place through the connectors such as USB cable, LAN cable, HDMI cable, etc. and post processing of the same, the said data is transmitted to the screen of the IFP. Therefore, in line with the said description, the product is clearly classifiable under CTH 8471 4190.
Issue -
- Whether Acer Interactive Flat Panels are classifiable as ADP machines/monitors attracting 18% GST, or under Tariff Heading 85285900 (other monitors) attracting 28% GST.
Order -
- The AAR observed that features of IFPOs in CBIC circular are illustrative, not restrictive. They indicate difference between IFPOs and monitors.
- Acer IFPs, though having additional features, are still designed for display/monitoring purposes; their primary use is distinct from ADP machines. Classification under Heading 85285900 (other monitors) is appropriate, as intended purpose differs from Automatic Data Processing machines.
- Accordingly, applicable GST rate is 28%, not 18% as claimed by the applicant.
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