Shanti Prime Publication Pvt. Ltd.
Classification of Goods — “Tips and Balls” of Ball Point Pens are to be classified under GST Tariff Heading 9608 99 90 and included under Sl.No. 453 of Schedule III of Notification No. 01/2017-CentraI Tax (Rate) dated 28.06.2017(corresponding State Notification No. 1125-FT dated 28.06.2017). Shiva Writing Company Pvt. Ltd., In Re….  14 TAXLOK.COM 022 (AAAR-WB)