GST rate change on pens and related holders takes effect, imposing revised tax treatment on specified writing instruments. Revised Goods and Services Tax treatment applies to tariff item 9608 covering ball point pens, felt-tipped and porous-tipped pens and markers, fountain pens, stylograph and other pens, duplicating stylos, pen and pencil holders and similar holders, and parts (including caps and clips) of these articles, with goods of heading 9609 excluded; the change takes effect on the notified effective date and is implemented by the cited notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate change on pens and related holders takes effect, imposing revised tax treatment on specified writing instruments.
Revised Goods and Services Tax treatment applies to tariff item 9608 covering ball point pens, felt-tipped and porous-tipped pens and markers, fountain pens, stylograph and other pens, duplicating stylos, pen and pencil holders and similar holders, and parts (including caps and clips) of these articles, with goods of heading 9609 excluded; the change takes effect on the notified effective date and is implemented by the cited notification.
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