GST: Classification and rate of tax on pen parts

In re Shiva Writing Company Pvt. Ltd. (GST AAR West Bangal) In the Rate Notification ball point pens, classified under HSN 9608, are included under Sl No. 232 of Schedule II under the description: pens other than fountain pens, stylograph pens. The same Notification also mentions fountain pens, stylograph pens under Sl No. 447 of Schedule III. However, parts of pen, including tips and balls of pens, classifiable under HSN 9608 as discussed above, are not exempted or specifically included under entries of any other schedules. They are, therefore, to be included under Sl No. 453 of Schedule III ...