Classification and rate of GST tax on pen parts

In re Shiva Writing Company Pvt. Ltd. (GST AAAR West Bengal)

It is observed that the ‘tips and balls of ball point pens’ are essentially ‘parts of refills’ and the refills are parts of ball point pens. ‘Ball point pens’ are classified under Sub-heading no. 9608 10 attracting tax @ 12% while ‘Refills for ball point pens comprising the ball point and ink-reservoir’ are classified under Sub-heading no. 9608 60 attracting tax (d) 18%. Pen nibs and n

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