The Chhattisgarh Bench of the Authority for Advance Rulings (AAR) has recently ruled that 18% Goods and Services Tax rate applicable to 75 Inch Interactive Flat Panel Screens used for Data Processing Purposes manufactured by BENQ. It was also clarified by the authority comprising Sonal K Mishra and Rajiv Kumar Agrawal that the same will attract 28% if other functions exist apart from data processing.
Source Taxscan
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