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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Classification of goods - Rate of GST - Since, “tips and balls ...


GST Classification for Pen Tips and Balls: Not Holders, Under HSN 9608 99 90, Different Tax Rate Applies.

March 14, 2019

Case Laws     GST     AAR

Classification of goods - Rate of GST - Since, “tips and balls of pens” are definitively not considered as part of “Pen holders, pencil holders and similar holders” they are to be classified under 9608 99 90: Others, under HSN 9608 and are to be taxed accordingly.

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