https://www.taxtmi.com/caselaws?id=383440 The appellate authority upheld the ruling by the West Bengal Authority for Advance Ruling, confirming that pen tips and balls used in manufacturing ball point pens are taxable at 18% under GST Tariff Heading 9608 99 90. The appellant's argument that these items should be taxed at 12% like ball point pens was rejected, and the classification under the residuary sub-heading 9608 99 at 18% was deemed appropriate. The appeal was dismissed, and the original ruling was upheld. en-us Thu, 11 Jul 2019 00:00:00 +0530 Mon, 10 Mar 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383440 The appellate authority upheld the ruling by the West Bengal Authority for Advance Ruling, confirming that pen tips and balls used in manufacturing ball point pens are taxable at 18% under GST Tariff Heading 9608 99 90. The appellant's argument that these items should be taxed at 12% like ball point pens was rejected, and the classification under the residuary sub-heading 9608 99 at 18% was deemed appropriate. The appeal was dismissed, and the original ruling was upheld. Case-Laws GST Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383440