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Supply of desktops consisting of CPU, monitor, Keyboard and mouse is classifiable under HSN 8471 and taxable @ 18%.

Classification of Supply — The Applicants is engaged in the import and sale of IT products primarily personal computers (i.e., desktops and laptops) and printers. Desktops are nothing but personal computers designed for regular use and generally house a CPU along with other input and output units like monitor, keyboard, mouse etc. The Authority Ruled out that rate of GST applicable on a supply made by the applicant of desktops consisting together of CPU, monitor, keyboard and mouse classifiable under CTH 8471 is taxable @ 9% CGST. — HP India Sales Private Limited, In Re… [2019] 15 TAXLOK.COM 110 (AAR-Tamil Nadu)