Case of Acer India Private Limited, AAAR Tamil Nadu Ruling Dated 8th December 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. The appellate authority upheld the AAR ruling 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%.