Key Pointers –

• The Applicants, M/s Savex Technologies Pvt. Ltd. is engaged in trading of electronic items such as projectors, LCD monitors, LCD screens and it’s after sales service& is also the distributor of Information Communication and Technology Products and allied services.
• The applicant has purchased "BenQ Interactive Flat Panel RP7502 Black 75", the supplier in the case has classified the goods under tariff Item 847141 90 charging IGST @ 18%. 
• The issue involved here is whether the product interactive Flat Panels (IFPS) qualifies under Chapter heading 8471 41 90?
• The AAR held BenQ Interactive Flat Panel RP7502 Black 75", would merit classification under chapter heading 8471 only when the stipulations as mentioned in the Section note and chapter note of Section note XVI and Chapter note 84 stands complied.
• Any subsequent modifications/additions/programming in the impugned goods technically or otherwise before intended supply/trade to be undertaken by the applicant would alter the classification of the same based on the functionality of the machine, therein resulting in change in the applicable rate of GST.
• Thus the applicable rate of same is specified under schedules upended to the Notification No. 01/2017 – CT(Rate) dated 28.06.2017 and subject to adherence of stipulations discussed above, the applicable rate of tax is 9% CGST + 9% SGST on goods classifiable under 8471, in terms of entry no.360 to schedule III to Notification No. 01/2017 – CT(Rate) dated 28.06.2017
• In case the impugned goods are classifiable under heading other than 8471 owing to its functionality as discussed above the said good will attract as specified in the schedules appended to the Notification No. 01/2017 – CT(Rate) dated 28.06.2017 on such supplies on the basis of description specified therein including rate of tax @ 14% CGST + 14% SGST.