HP India Sales Private Limited ., In re

Date: August 28, 2019

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Manasa Gangotri, Thiru Selvaan

Subject Matter

Supply of desktops consisting of CPU, Monitor, Keyboard and Mouse or any combination to be classified under HSN 8471. Attracts 18% GST.

Classification

Summary

Q) What is the rate of GST applicable on supply of desktops consisting of CPU, monitor, Keyboard and mouse or any combination of input/output unit? A) In the purchase order and sample invoice submitted it is seen that the applicant is supplying &ldqu…

M/s. HP India Sales Private Limited, Fourth Floor, Prestige Palladium Bayan, 129 to 140 Greams Road, Nungambakkam, Chennai-600006 (hereinafter called the Applicant) is a subsidiary of HP Inc headquartered in California, USA and is engaged in the import and sale of IT products primarily personal computers (i.e., desktops and laptops) and printers. They are registered under GST with GSTIN 33AAACC986…

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