Shiva Writing Company Pvt. Ltd ., In re
Date: April 17, 2019
Subject Matter
'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. AAR ruling upheld.
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…
1. This Appeal has been filed by M/s Shiva Writing Company Pvt. Ltd. (hereinafter referred to as “the Appellant”) on 17.04.2019 against Advance Ruling Order No. 44/WBAAR/2018-19 dated 13.03.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the ‘WBAAR’) in the matter of M/s. Shiva Writing Company Pvt. Ltd. 2. The Appellant holding G…