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

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....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.....