https://www.taxtmi.com/article/detailed?id=8909 Tips and balls used in ball point pens are distinct from nibs and, lacking a specific sub heading, are classifiable as residuary refill parts under the tariff heading for pen parts; the Appellate Authority affirmed that placement and the corresponding notification entry that imposes the higher GST rate, rejecting the appellant's contention that the lower rate for finished ball point pens should apply. en-us Fri, 17 Jan 2020 06:50:21 +0530 Fri, 17 Jan 2020 06:50:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8909 Tips and balls used in ball point pens are distinct from nibs and, lacking a specific sub heading, are classifiable as residuary refill parts under the tariff heading for pen parts; the Appellate Authority affirmed that placement and the corresponding notification entry that imposes the higher GST rate, rejecting the appellant's contention that the lower rate for finished ball point pens should apply. Articles Goods and Services Tax - GST Fri, 17 Jan 2020 06:50:21 +0530 https://www.taxtmi.com/article/detailed?id=8909