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‘Tips & Balls’ used in refills of Ball Point Pens classifiable under Heading 9608 99 90; GST @ 12% applies

March 15, 2019[2019] 103 taxmann.com 224 (AAR - WEST BENGAL)
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GST : 'Tips and Balls' of Ball Point Pens classifiable under Heading No. 9608 99 90 and taxable at rate of 9 per cent CGST and 9 per cent SGST

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