HP India Sales (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, TAMILNADU} :Date of Order : 28-08-2019simplified explanation of the AAR ruling regarding the classification of desktops under GST:
Background:
HP India Sales (P.) Ltd., a subsidiary of HP Inc., sought an advance ruling on the GST rate applicable to the supply of desktops.
The desktop in question consisted of a CPU (Central Processing Unit), monitor, keyboard, and mouse.
Issue:
The applicant asked whether the supply of these desktops falls under Heading No. 8471 of the GST...
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