Classification of goods— In the instant case, the applicant 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.

Held that— (a) For the product BenQ Interactive Flat Panel RP7502 Black 75” being supplied / traded by the applicant to qualify under chapter heading 84714190, it must necessarily satisfy the stipulations as mentioned in the Section note and chapter note of Section XVI and Chapter 84 respectively, as discussed herein above. In case the impugned machine consisting of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the same as a whole would merit classification in the heading appropriate to that function.

(b) The rate of tax applicable on such goods depends upon the classification of the same and the effective rates of the same is specified in schedules appended to Notification no. 01/2017-CT (Rate) dated 28.6.2017. Subject to the adherence of stipulations as discussed in ruling (a) above, the applicable Rate of tax is 9% CGST + 9%SGST on goods classifiable under 8471, in terms of entry no. 360 to Schedule-III to Notification no. 01/2017-CT (Rate) dated 28.6.2017. In case the impugned goods are classifiable under heading other than 8471 owing to it functionality as discussed hereinabove, the said goods will attract rate of tax as specified in the schedules appended to Notification no. 01/2017-CT (Rate) dated 28.6.2017 on such supplies on the basis of description specified therein, including rate of tax @14% CGST + 14% SGST (specified in Schedule-IV to the Notification).