REFILLS FOR BALL POINT PENS, COMPRISING THE BALL POINT AND INK-RESERVOIR :
| Code | Description | GST Rate |
|---|---|---|
| 9608 | BALL POINT PENS; FELT TIPPED AND OTHER POROUSTIPPED PENS AND MARKERS; FOUNTAIN PENS; STYLOGRAPH PENS AND OTHER PENS; DUPLICATING STYLOS; โฆ | 18.00% |
| 960810 | BALL POINT PENS : | 18.00% |
| 960820 | FELT TIPPED AND OTHER POROUS-TIPPED PENS AND MARKERS | 18.00% |
| 960830 | FOUNTAIN PENS, STYLOGRAPH PENS AND OTHER PENS : | 18.00% |
| 960831 | Indian ink drawing pens | 18.00% |
| 960839 | Other | 18.00% |
| 960840 | PROPELLING OR SLIDING PENCILS | 18.00% |
| 960850 | SETS OF ARTICLES FROM TWO OR MORE OF THE FOREGOING SUB-HEADINGS | 18.00% |
| 960891 | PEN NIBS AND NIB POINTS : | 18.00% |
| 960899 | OTHER : | 18.00% |