https://www.taxtmi.com/highlights?id=48184 Classification of goods - rate of tax - pen parts - Primarily ‘Tips and balls’ are part of refill, and since there is no specific Sub-heading allotted to these parts these should be classified under residuary Sub-heading as ‘Others- in 9608 99. attracting tax @ 18%. en-us Wed, 24 Jul 2019 07:42:05 +0530 Wed, 24 Jul 2019 07:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48184 Classification of goods - rate of tax - pen parts - Primarily ‘Tips and balls’ are part of refill, and since there is no specific Sub-heading allotted to these parts these should be classified under residuary Sub-heading as ‘Others- in 9608 99. attracting tax @ 18%. Highlights GST Wed, 24 Jul 2019 07:42:05 +0530 https://www.taxtmi.com/highlights?id=48184