Classification of goods - Computer peripherals - LAN Connection ...

LAN Connection Cables Classified as Computer Peripherals; Expansive Interpretation Beyond Input/Output Devices.

June 2, 2023

Case Laws VAT and Sales Tax HC

Classification of goods - Computer peripherals - LAN Connection Cable - the term peripheral has been given an expansive meaning and is not restricted to input/output devices, as contended by the Revenue. It is also clear that even if the goods in question can have different applications independent of computer, the same would not preclude them from being considered computer peripheral if they are also being used in computer system to expand the capabilities of computer system. - HC

View Source

← Previous Next →

Classification of goods - Computer peripherals - LAN Connection ...

LAN Connection Cables Classified as Computer Peripherals; Expansive Interpretation Beyond Input/Output Devices.

June 2, 2023

Case Laws VAT and Sales Tax HC

You may also like:

Computer peripherals and accessories - depreciation @ 60% has been allowed on computer peripherals. - AT

Mis-use of C-Form - Exemption under CST Act - The word ‘resell’ or the provisions as appearing in Section 8(3)(b) if read jointly, the word ‘resell’ would take an...

Benefit of Exemption - The mere fact that the AVETCS contains computer system does not make it Computers, Computer Systems or Computer Peripherals. In these...

Depreciation of printers @ 60% - computer accessories and peripherals such as printers, scanners and servers form an integral part of the computer system and they cannot...

Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said...

Depreciation on xerox machine - at the rate of 15% OR 60% as claimed by the assessee - CIT(A) has granted this rate of depreciation on all other assets, which are...

Classification of goods - section 4 or 4A of CEA? - goods are to be understood/ evaluated/classified as per the perception and use of the customers - Appellants...

Interpretation of notification - refineries and power projects - Cables were exempted from all duties of customs - import of raw material for manufacture of cables...

Depreciation on wireless devices - @ 25% OR 60% - intelligent wireless systems, which were ideal for BPO office professionals and the said devices were compatible with...

Classification of imported goods - LAN Network is essentially a system of inter-communication of computers in a given office. They are commonly understood as a computer...

Classification of goods - PV DC Cables - cables which connect the solar modules & inverters in a photovoltaic system and are used to carry electricity from the SPGS to...

Claim of depreciation @ 60% on switches and routers - it can be safely held that the switches and routers as they cannot be used without computer, they form part of...

Higher depreciation on UPS - assessee claimed depreciation on UPS @ 60% treating the same to be part of computer and peripherals - UPS is an essential part of computer...

Claim of depreciation @ 60% on racks, Xerox machine - AO/TPO directed to verify the actual use and nature of Xerox machines and the accessories that has been considered...

Higher depreciation @ 60% on CCTV cameras and Control access systems - the Control access systems and CCTV cameras are peripherals attached to computer systems only and...

Quick Updates: