Shiva Writing Company Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- March 13, 2019
- Type:
- Advance Ruling
Subject
'Tips and Balls' of Ball Point Pens are to be classified under HSN 9608 99 90 and attract 18% GST under Sl No. 453 of Schedule III
Summary
The Applicant is stated to be in the business of manufacturing and supplying of ball point pens, for which pen tips and balls to be used inside the tips are required in order to make the same tips working, and also trades and supplies ball point pen…
Judgement
1.1. The Applicant is stated to be in the business of manufacturing and supplying of ball point pens, for which pen tips and balls to be used inside the tips are required in order to make the same tips working, and also trades and supplies ball point pen tips and refills to various dealers. The Applicant seeks a Ruling on a) Whether tips and ball, both being pen parts under HSN Chapter Head 9608,…