AAR : Classifies ‘Tips and Balls’ of Ball Point Pens under HSN 9608 99 90

West Bengal AAR classifies “Tips and Balls” of Ball Point Pens under GST Tariff Heading 9608 99 90 taxable under Sl No. 453 of Schedule III of Notification No. 01/2017 - Central Tax (Rate); Clarifies the difference between a ball point pen ‘Tip’ and fountain pen/quill pen/ stylus ‘Nib’ both having distinguishable anatomy catering to different kinds of ink and hence, use; Explains that, “two terms cannot be used synonymously and/or as substitutes of each other”...