It is a settled position of law that the information &/or details provided in the Government Portals has legal standing of their own in the court of law and the same cannot be overlooked/disregarded by the Department.
@pentonicdj@PiyushGoyal@12 The “Ball Point Pens” are classified under Sub-heading no. 960810 of GST Tariff, attracting CGST @6% and SGST @ 6%, while “Refills for ball point pens, comprising the ball point and ink-reservoir” are classified under 960860 of GST Tariff attracting CGST @ 9% SGST @ 9%.
GST rate prescribed on Refills/Parts is stated as 12% in the Govt Portals - Please check (a) Indian Trade Portal, set up by FIEO Set up by MOC, GOI & launched by current Hon’ble FM; (b) Niryat Mitra App launched under Govt’s programme of Digital India and Ease Of Doing Business.
@pentonicdj@PiyushGoyal@12 The “Ball Point Pens” are classified under Sub-heading no. 960810 of GST Tariff, attracting CGST @6% and SGST @ 6%, while “Refills for ball point pens, comprising the ball point and ink-reservoir” are classified under 960860 of GST Tariff attracting CGST @ 9% SGST @ 9%.
Refills & other components of Pen cannot be used without the Pen itself and hence, the Refills as well as other components of Pen would be classified as Pen itself in terms with Rule 2(a) of General Rules for Interpretation.
@pentonicdj@PiyushGoyal@12 The “Ball Point Pens” are classified under Sub-heading no. 960810 of GST Tariff, attracting CGST @6% and SGST @ 6%, while “Refills for ball point pens, comprising the ball point and ink-reservoir” are classified under 960860 of GST Tariff attracting CGST @ 9% SGST @ 9%.
Minutes of 14th GST Council Meet held on 18/19 May’17 states GST rates would generally be prescribed at the 4-digit HS. As per Rate Notification Pens would be taxable at 12% and therefore the Refills and Parts, being integral part of Pens, would fall within the same description.
@pentonicdj@PiyushGoyal@12 The “Ball Point Pens” are classified under Sub-heading no. 960810 of GST Tariff, attracting CGST @6% and SGST @ 6%, while “Refills for ball point pens, comprising the ball point and ink-reservoir” are classified under 960860 of GST Tariff attracting CGST @ 9% SGST @ 9%.
It is a settled position of law that the information &/or details provided in the Government Portals has legal standing of their own in the court of law and the same cannot be overlooked/disregarded by the Department
@PiyushGoyal Sir, Ball pen & refills being charged @12% GST. Suddenly DGGI & anti-evasion insisting on 18% on refills on unreasonable & frivolous grounds & making mockery of ease of doing business. Industry needs immediate clarification & help. Thanks!
GST rate prescribed on Refills/Parts is stated as 12% in the Govt Portals - Pl check (a) Indian Trade Portal, set up by FIEO Set up by MOC, GOI & launched by current Hon’ble FM; and (b) Niryat Mitra App launched under Govt’s programme of Digital India and Ease Of Doing Busines.
@ianuragthakur Sir, Ball pens & refills being charged @12% GST and suddenly DGGI & anti-evasion insisting upon 18% on unreasonable & frivolous grounds. Industry needs clarification & help to avoid the recent rampant harassment by these authorities. Thanks!
@makeinindia Ball pens, refills & pen parts being charged @12% GST. Suddenly DGGI & anti-evasion insisting upon 18% GST on refills & pen parts on unreasonable & frivolous grounds. Industry’s make in India efforts in danger. Pls save the industry from such undesired harassment.
@nitin_gadkari Sir, Ball pens & refills being charged @12% GST. Suddenly DGGI & anti-evasion insisting on 18% refills on unreasonable & frivolous grounds. Need help to save the industry from their undesired harassment. Many thanks!
@PMOIndia Ball pens & refills being charged @12% GST & suddenly DGGI & anti-evasion insisting 18% on refills on unreasonable grounds & making mockery of ease of doing business in India. Industry needs help. Thanks!
@EduMinOfIndia Ball pens & refills being charged @ 12% GST and suddenly the DGGI & anti-evasion insisting on 18% on refills on frivolous grounds. Industry needs help. Thanks!
@cbic_india Ball pens, refills & ball pen parts being charged @ 12% GST & suddenly DGGI & anti-evasion insisting 18% on refills & pen parts on unreasonable grounds. Industry needs immediate clarification & help. Thanks!
@GST_Council Ball pens, refills & it’s parts being charged @12% and all of a sudden DGGI & anti-evasion insisting on 18% on refills & pen parts on frivolous grounds. Industry needs clarification & help. Thanks!