2022 (1) TMI 849 - AAR - GST

Classification of goods - HSN Code - Interactive Flat panel with Android - classified under the heading 8471 or otherwise? - HELD THAT - The goods sold by the applicant has a Central processing unit, memory storage with an onscreen display of output which is based on the input supply by the user. Therefore in view of the notes to Chapter 84 and also the HSN entries under 8471, the goods fall under HSN 8471.

Summary

Issues:
1. Application for Advance Ruling under Section 97(1) of TGST Act, 2017.
2. Determination of HSN classification of Interactive Flat Panel with Android under heading 8471.

Analysis:
1. The applicant, M/s. Next Education India Private Limited, filed an application for Advance Ruling under Section 97(1) of TGST Act, 2017, seeking clarification on the appropriate HSN classification of an Interactive Flat Panel with Android.
2. The Authority clarified that both the CGST Act and TGST Act provisions are similar, and the term 'GST Act' refers to both. The application was admitted after the applicant paid the requisite fee for Advance Ruling and confirmed that the questions raised were not decided by any authority under the GST Act.
3. The applicant, engaged in supplying interactive flat panels with Android, sought to determine the HSN classification of the product. The device combines various functions and features an embedded processor running on the Android operating system, infrared touch screen, and connectivity options like HDMI, USB, LAN, etc.
4. The question raised was whether the Interactive Flat Panel with Android should be classified under heading 8471 of the HSN.
5. During the personal hearing, the authorized representatives reiterated that the interactive flat panels should be classified under HSN 8471 and sought clarification on the matter.
6. The Authority analyzed the features of the product provided by the applicant, including computing capabilities, display specifications, interactivity options, connectivity ports, audio system, and power requirements. Reference was made to Chapter 84 of the HSN, specifically defining automatic data processing machines and their classification under heading 8471.
7. Based on the examination of the product features and the relevant HSN entries, the Authority concluded that the Interactive Flat Panel with Android, having a central processing unit, memory, storage, and user input-output display, falls under the HSN classification of 8471.
8. The ruling provided a clear answer to the question raised by confirming that the appropriate HSN classification for the described Interactive Flat Panel with Android is under heading 8471.