Savex Techonologies (P) Ltd, In re

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The Tax Publishers 2023 TaxPub(GST) 107 (AAR-Chhatt) : (2023) 109 ITPJ (G) 0684 IN THE AUTHORITY FOR ADVANCE RULING, CHHATTISGARH SMT. SONAL K. MISHRA AND SHRI RAJESH KUMAR SINGH, MEMBER Savex Techonologies (P). Ltd., In re STC/AAR/06/2022 17 August, 2022 ORDER Proceedings [U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein-after referred to as CGGST Act, 2017)] M/s. Savex Techonologies Pvt. Ltd., E-7/8. Sector-5, Devendra Nagar, Raipur, Chhattisgarh. 492009, GSTIN: 22AAACS5547H2ZH [hereinafter also referred to as the applicant] has submitted application for advance ruling dated 21.5.2022 enclosing duly filled form ARA-01 (the application form for Advance Ruling) along with certain annexures and attachments under section 97 of the Chhattisgarh Goods & Services Tax Act. 2017 seeking advance ruling on the following questions - (a) Whether product i.e., Interactive Flat Panels (IFPs) being traded by the Applicant qualifies under Chapter heading 84714190? (b) Rate of tax applicable on such goods is 9% CGST and 9% SGST in terms of Entry No. 360 of Schedule- III of Notification No. 03/2017 -Central Tax (Rate) dated 28-06-2017. 2. Facts of the case:- 2.1 M/s Savex Technologies Private Limited (herein after referred to as Applicant) is registered under GST vide GSTIN 22AAACS5547H2ZH and is engaged in the trading of electronic items such as projectors, LCD monitors, LCD screens and its after sales service & is also the distributor of Information Communication and Technology Products and allied services. Applicant has approached this authority under section 97(2)(a) & (b) of the CGST Act, 2017 on the following questions: - (a) Whether their product interactive Flat Panels (IFPs) being traded by the Applicant qualifies under Chapter heading 8471 41 90? (b) Rate of fax applicable on such goods is 9% CGST & 9 % SGST in terms of Entry No. 360 to Schedule - III to Notification No. 01/2017 - Central Tax (Rate) dated 28-6-2017. 2.2 Applicant has purchased goods i.e., BenQ Interactive Flat Panel RP7502 Black 75, from supplier namely i.e., M/s Benq India Private Limited vide Invoice Number TN-23-INV-10570 dated 19-May-2022. 2.3 That, the supplier in the present case has classified the goods under tariff Item 847141 90 charging IGST @ 18%. Heading 8471 of the GST/Customs Tariff covers automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included and CTI 84714190 covers Other Automatic Data Processing Machines 'Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined'. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 107 (AAR-Chhatt) : (2023) 109 ITPJ (G) 0684

IN THE AUTHORITY FOR ADVANCE RULING, CHHATTISGARH

SMT. SONAL K. MISHRA AND SHRI RAJESH KUMAR SINGH, MEMBER

Savex Techonologies (P). Ltd., In re

STC/AAR/06/2022

17 August, 2022

ORDER

Proceedings

[U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein-after referred to as CGGST Act, 2017)]

M/s. Savex Techonologies Pvt. Ltd., E-7/8. Sector-5, Devendra Nagar, Raipur, Chhattisgarh. 492009, GSTIN: 22AAACS5547H2ZH [hereinafter also referred to as the applicant] has submitted application for advance ruling dated 21.5.2022 enclosing duly filled form ARA-01 (the application form for Advance Ruling) along with certain annexures and attachments under section 97 of the Chhattisgarh Goods & Services Tax Act. 2017 seeking advance ruling on the following questions -

(a) Whether product i.e., Interactive Flat Panels (IFPs) being traded by the Applicant qualifies under Chapter heading 84714190?

(b) Rate of tax applicable on such goods is 9% CGST and 9% SGST in terms of Entry No. 360 of Schedule- III of Notification No. 03/2017 -Central Tax (Rate) dated 28-06-2017.

2. Facts of the case:-

2.1 M/s Savex Technologies Private Limited (herein after referred to as Applicant) is registered under GST vide GSTIN 22AAACS5547H2ZH and is engaged in the trading of electronic items such as projectors, LCD monitors, LCD screens and its after sales service & is also the distributor of Information Communication and Technology Products and allied services. Applicant has approached this authority under section 97(2)(a) & (b) of the CGST Act, 2017 on the following questions: -

(a) Whether their product interactive Flat Panels (IFPs) being traded by the Applicant qualifies under Chapter heading 8471 41 90?

(b) Rate of fax applicable on such goods is 9% CGST & 9 % SGST in terms of Entry No. 360 to Schedule - III to Notification No. 01/2017 - Central Tax (Rate) dated 28-6-2017.

2.2 Applicant has purchased goods i.e., BenQ Interactive Flat Panel RP7502 Black 75, from supplier namely i.e., M/s Benq India Private Limited vide Invoice Number TN-23-INV-10570 dated 19-May-2022.

2.3 That, the supplier in the present case has classified the goods under tariff Item 847141 90 charging IGST @ 18%. Heading 8471 of the GST/Customs Tariff covers automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included and CTI 84714190 covers Other Automatic Data Processing Machines 'Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined'.