2022 (1) TMI 849

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..... tion 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 provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST an .....

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..... l 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 Quad Core, ARM Cortex A73 processor with 2 GB ram and 16 GB internal storage running Android Oreo 8. Display 65" TFT LCD screen with 16:9 aspect ratio capable of displaying 1.07 Billion colors. Interactivity Full screen touch with 15 continuous touch points. Physical buttons for power, menu, volume controls and source selection. Connectivity HDMI, USB, LAN, VGA, CVBS, Mic, Headphone are available to receive signals from other Automatic Data Processing Machines Audio Dual fr .....

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..... disk storage units which satisfy the conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471. (D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in paragraph (C): (i) printers, copying machines, facsimile machines, whether or not combined; (ii) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); (iii) loud speakers and microphones; (iv) television cameras, digital cameras and video camera recorders; (v) monitors and projectors, not incorporating television reception apparatus. (E) Machi .....

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