Description
Centax Law Publications Classification of Goods and Services under GST, Customs and other Indirect Tax Laws by Kishore Harjani
Classification of Goods & Services under GST/Customs & Other Indirect Tax Laws is a thoughtfully curated compendium that illuminates one of indirect taxation's most critical yet nuanced areas—classification. Designed to provide both conceptual foundations and granular, case law–driven insights, this book explores the legislative framework, interpretative guidelines, and practical references necessary for accurate classification under GST, Customs, and other indirect tax regimes in India. It seamlessly blends theoretical discussions with exhaustive judicial rulings and departmental clarifications, ensuring readers are fully equipped to navigate complex classification challenges.
This book is intended for the following audience:
Tax Professionals & Consultants – Chartered Accountants, Cost Accountants, and legal practitioners dealing with GST and Customs who require an in-depth reference on classification
Corporate Tax Teams & CFOs – Ideal for in-house tax and finance departments in manufacturing, trading, and service organisations seeking clarity on product and service tax classification
Government Officials & Regulators – A valuable resource for GST officers, Customs officials, and policymakers for reference and training purposes
Academics & Students – Post-graduate commerce, law, and business students specialising in indirect taxes will find foundational chapters and case compilations beneficial for research and study
The Present Publication is the 1st Edition | 2025-26, updated till 1st April 2025. This book is authored by CA. Kishore Harjani, with the following noteworthy features:
[Amended & Updated] Incorporates amendments, notifications, and circulars effective up to April 2025, reflecting the most recent legal positions
[Extensive Case Law Coverage] Presents landmark judicial decisions from the erstwhile Central Excise, Service Tax, and Sales Tax eras, right through to GST and Customs, with detailed references
[Alphabetical Judicial Classification] Division Two systematically organises case laws for quick look-up of product- or service-specific precedents
[Practical Insights on Composite & Mixed Supplies] Special focus on classification pitfalls around bundled supplies and the differentiation between goods and services
[Methodical Explanations] Breaks down the Harmonised System of Nomenclature (HSN), interpretative rules, and classification principles for ease of understanding
[Cross-referencing Tools] Features a 'Tariff Heading No. Key' to judicial decisions, enabling readers to locate the relevant ruling or section swiftly
[User-friendly Layout] Each segment is arranged to facilitate quick referencing—be it case laws, statutory provisions, or conceptual clarifications
[Practical Checklists] Throughout the chapters, the reader will find summary boxes and bullet points, aiding in faster assimilation of complex concepts
[Authoritative Guidance] Authored by CA. Kishore Harjani, a professional with hands-on experience in indirect taxation advisory, ensures reliability and depth
The coverage of the book is as follows:
Legal Framework
Analyses key provisions from the Indian Constitution, the GST Acts, and the Customs Act
Explores rules, notifications, and circulars that govern how goods/services are classified
Classification Schemes
Explains the Harmonised System of Nomenclature (HSN) structure and its adaptation in India
Looks at Customs Tariff Act provisions, including Explanatory Notes from the World Customs Organisation (WCO)
Principles & Methods of Classification
Detailed discussion on general rules of interpretation, essential characteristics, and practical examples
Highlights the role of explanatory notes and judicial precedents in guiding correct classification
Specific Issues & Challenges
Tackles complexities around distinguishing between goods vs. services, composite vs. mixed supplies, and classification of capital goods vs. consumables
Addresses practical dilemmas in splitting or merging goods and services for tax efficiency
Judicial Perspectives
Compilation of rulings that shaped tax classification from 1978 to the present
Alphabetical listing of products/services
Division-wise Layout
Division One – Conceptual overview with seven chapters detailing GST classification of goods/services, Customs classification, interpretation rules, special topics, and composite supply concepts
Division Two – Comprehensive judicial classification, featuring a Key to Tariff Heading Numbers and case law extracts sorted alphabetically
The structure of the book is as follows:
Division One | Conceptual Overview
Introduction – Purpose, benefits, and inherent complexities of classification
Classification of Goods under GST – Focus on HSN structure, Indian context, and relevant case references
Classification of Goods under Customs – Customs Tariff Act application, WCO guidance, and advisory opinions
Classification of Services under GST – Nature of taxable services, cross-border considerations, and practical illustrations
Principles & Methods – How to interpret headings, sub-headings; clarifications from the judiciary
Specific Issues & Challenges – Detailed coverage on goods vs. services disputes, multiple supply scenarios, and valuation complexities
Composite & Mixed Supplies – Definitions, sector-specific examples, and advanced rulings commentary
Division Two | Judicial Classification
Classification of Goods – An alphabetical index of goods referencing leading judgments, relevant notifications, and departmental clarifications
Classification of Services – A parallel index for service-specific rulings, bridging older laws (Service Tax, Sales Tax) with current GST practice
Tariff Heading No. Key – A specialised tool mapping Tariff Headings to historical and current rulings