Case of Acer India Private Limited, AAR Tamil Nadu Ruling Dated 12th August 2025. The applicant in the course of its business, undertakes supply of various models of ‘Acer’ Interactive Flat Panels within India either after importing them as finished goods or getting them manufactured on contract basis through third parties. AAR ruled that various models of ACER Interactive flat Panels with additional features are still classifiable under 85285900 (Monitors and Projectors, not incorporating television reception apparatus). The applicable rate of GST is 28%.