Appeal details
Counselvise Citation
[2019] 140 COUNSELVISE.COM (IDT) 326915 (null-WEST_BENGAL)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Appeal Type
Others
Pronouncement Date
11-07-2019
Assessment Year
misc
Judgement Text
"WEST BENGAL APPELLATE AUTHORITY FOR ADVANCE RULING AT 14, BELIAGHATA ROAD, KOLKATA-7OOOI5 Before: Mr. A.P.S Suri, Member Ms. Smaraki Mahapatra, Member In the matter of Appeal Case No. 06/WBAAAR/APPEALl20l9 dated 17.04.2019 -And- In the matter of: An Appeal filed under Section 100(l) of the West Bengal Goods and Services Tax Act.20l7l Central Goods and Services Tax Act.2017. by M/s Shiva Writing Cornpany Pvt l-td. S K lndtrstriaI Plaza. Sankaripota Road, Kalagachia, Thakurpukur. Kolkata-700063 against the I{Lrling passed by the West Bengal Advance Ruling Authority vide OrderNo.44/WBAAR/2018- l9 dated 13.03.2019. Present for the Appellarrt: Sri Sandip Choraria, Advocate & Sri Al
AI Insights
M/s Shiva Writing Company Pvt. Ltd. appealed against the ruling of the West Bengal Advance Ruling Authority, which classified the tips and balls used in manufacturing ball point pens under HSN 9608 99 90 and taxed them at 18%. The appellant argued that these items should be classified under a different HSN that would attract a lower tax rate of 12%, as they are used exclusively in ball point pens, which are taxed at 12%. The appellant contended that the WBAAR's decision was arbitrary and not in accordance with the law, citing various notifications and legal precedents. However, the Appellate Authority found the original classification and tax rate to be correct and upheld the WBAAR's decision.
