Case Law Details
Case Name : In re Shiva Writing Company Pvt. Ltd. (GST AAAR West Bengal)
Related Assessment Year :
Courts :
AAAR AAR West Bangal
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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 nib points as per HSN entry 9608 91 are very different from ball point tips and balls as used by the App...
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What is the rate for Pen Parts like Clips & Caps???
Very thoughtful and enriching judgement.