HSN classification of Interactive Flat panel with Android would be under the heading 8471

M/s Next Education India Private limited is in the business of supplying interactive flat panels with Android combining all functions of processor, monitor, touch input and speaker into a single unit. The applicant claims that the embedded processor of the device runs on android operating system facilitating the processing of programs and arithmetical computations. The device has infrared touch screen which uses LED and light sensor and therefore it is sensitive to finger touch of users. The applicant would like to know the HSN classification of this good in GST.

Ruling

The chapter specifically contains Entry 8471 as follows:

“Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.”

Further specific Entry 847141 contains:

“Other automatic data processing machines, comprising in the same housing at least a central processing unit and as input and output unit, whether or not combined.”

The goods sold by the applicant has a Central processing unit, memory & storage with an onscreen display of output which is based on the input supply by the user. Therefore in view of the notes to Chapter 84 and also the HSN entries under 8471, the goods fall under HSN 8471.