Interactive Flat Panel HSN Code: 8471 or 8528, and the GST That Follows
The classification question every school accountant hits at purchase time — what the advance ruling said, and why the September 2025 rate change took most of the sting out of it.
An interactive flat panel is a screen that contains a computer, and the tariff schedule wants to know which of those it is. That single question — data-processing machine or monitor — decides the HSN code on your invoice, and it used to decide a ten-point swing in GST.
The two candidate headings
| Heading | Covers | Applies when |
|---|---|---|
| 8471 | Automatic data-processing machines | The panel has a built-in processor, storage and OS — it computes, not just displays |
| 8528 | Monitors and projectors | The unit is principally a display for another machine |
An advance ruling examined 75-inch interactive panels used for data processing and held them classifiable under 8471 41 90, attracting 18% GST — with the caveat that units whose functions place them outside 8471 could fall elsewhere at a higher historic rate. That ruling is why you will still find both 18% and 28% quoted online for the same product.
What changed in September 2025
The GST rate rationalisation moved monitors and projectors of all sizes to 18%, so today the two classifications largely converge on the same rate. The classification still matters — the HSN on the tax invoice should describe what was supplied, your input tax credit paperwork keys off it, and imports clear customs against it — but the rate cliff between the two readings has mostly gone.
As with everything on GST here: this is our reading as a supplier, current at the time of writing, and not tax advice. Classification for your specific purchase is confirmed on the invoice you receive, and your CA has the final word.