2026-VIL-01-AAAR
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SGST AAAR

GST – Tamil Nadu AAAR - Classification of Interactive Flat Panels Display – Appellant aggrieved by the impugned AAR order holding that Various models of ACER Interactive flat Panels with additional features are classifiable under 85285900 and liable to 28% GST – Whether the IFPDs supplied by the appellant should be classified under tariff heading 84714190 as 'Automatic Data Processing (ADP) machine' attracting a GST rate of 18%, or under tariff heading 85285900 as 'Monitors' attracting a GST rate of 28% - HELD - Though the IFPDs contain certain features of an ADP machine, the primary function of the product is for display and viewing, and the other features are only ancillary in nature. The Chapter Notes 6(A) and 8 of Chapter 84 of the Customs Tariff, state that a machine incorporating features of an ADP machine but performing a specific function other than data processing should be classified according to its principal function or under the residual heading. The principal function of the IFPDs is for display and viewing, and hence, they are rightly classifiable under tariff heading 85285900 as 'Monitors' attracting a GST rate of 28% - Further, the Circular No. 12/2025-Customs dated 7th April, 2025, was intended to alleviate the confusion among trade and industry in classifying IFPDs under tariff heading 85285900. The various case laws and Customs Advance Ruling decisions cited by the appellant were pronounced before the issuance of the Notification and Circular by the CBIC on this issue, and hence, are not applicable in the present case - The ruling of the AAR is upheld and the appeal is dismissed
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