Description
Taxmann GST Tariff of India 2023-24 (2 Volumes) – 18th Edition 2023-24 by R.K. Jain
This book provides complete details about the Taxability & GST Rates for Goods & Services. It also includes a ready reckoner for GST rates, GST Notifications, Advanced Rulings & Case Laws. Lastly, it incorporates basic details, such as:
How to use GST Tariff?
How to Calculate Tax under GST
Introduction to GST Tariff
Classification of Goods & Services under GST
Interpretative Rules, as applicable to GST Tariff
List of Abbreviations Used in the Tariff
The Present Publication is the 18th Edition, amended by the Finance Act 2023 and updated till 1st June 2023. This book is edited by CA (Dr) Arpit Haldia and consists of nine parts.
Part 1 – GST Tariff | Goods (GST Rates up to 8 Digits of HSN/Customs Tariff & Exemptions under CGST, SGST, UTGST & IGST)
Rates Specified in Other Acts
Part 2 – Notifications | GST Rates & Exemption for Goods
CGST Rates for Goods – Schedules I to VII – Notification No. 1/2017-C.T. (Rate)
Fully Exempted CGST Goods (Nil Rated) – Notification No. 2/2017-C.T. (Rate)
Exemption Notifications (Miscellaneous) for Goods & Services
Part 3 – GST Tariff | Services (Chapter 99) | Ready Reckoner for GST Rates & Exemptions for Services
Ready Reckoner for GST Rates and Exemptions on Services under CGST, SGST, UTGST & IGST – Chapter 99 with Service Codes
Notifications on Services under GST
CGST Notifications on Services
IGST Notifications on Services
UTGST and SGST Notifications on Services
Explanatory Notes to Scheme of Classification of Services under GST
Circulars, Instructions, Press Notes, Case Law, Advance Rulings and FAQ on supply of Services
FAQs on Services
Circulars, Instructions, Press Notes & Case Law on Services
Case Laws
Codewise List of Services [Service Codes (Tariff) (SAC) & Scheme of Classification of Services]
Alphabetical List of Services with Service Codes (SAC)
Part 4 – Integrated Goods and Services Tax (IGST)
Bird’s eye view of Integrated Goods and Services Tax (IGST)
Notifications issued under IGST
IGST Law and Procedures – Notifications
IGST Rates – Notifications
Fully Exempted IGST Goods (Nil Rated) – Notifications
IGST Exemption Notifications
Part 5 – GST Rates | Ready Reckoner for Goods (Ready Reckoner for GST Rates for Goods under CGST, SGST, UTGST & IGST)
Part 6 – Compensation Cess for States & Other Cesses for Goods & Services
Goods and Services Tax (Compensation to States) Act, 2017 (Extracts)
Notifications issued under GST Compensation Cess
Departmental Clarifications under Compensation Cess
Part 7 – Reverse Charge Mechanism for Goods & Services
Reverse Charge Mechanism for CGST – Notifications
Reverse Charge Mechanism for IGST – Notifications
Reverse Charge Mechanism for UTGST – Notifications
Reverse Charge Mechanism for SGST – Notifications
Departmental Clarifications
Part 8 – Commodity Index with HSN Codes
Part 9 – Chronological List of Basic Notifications
The coverage of the book is as follows:
CGST, IGST, SGST, UTGST Rates upto 8 digit HSN
GST Rates for Services
Compensation Cess
GST Calculation Method
Text of GST Notifications
Advance Rulings & Case Laws
Departmental Clarifications
Reverse Charge Notification
Commodity Index with Codes
Ready Reckoner for GST Rates
About the author
Sh. R.K. Jain, the renowned author of Indirect Taxes including Customs, Central Excise, Service Tax, Foreign Trade Policy (FTP), GST and FEMA. He made his debut in early seventies and in the year 1975, he brought out Customs & Excise Tariffs and Manuals which have recently celebrated Silver/ Golden Jubilee Editions.
Excise Law Times (E.L.T.) edited by Sh. R.K. Jain was launched nearly 45 years ago and it brought awakening in the field of Central Excise and Customs. It has grown to be the prime journal on the subject with largest circulation.
Another Journal, ‘Service Tax Review’ was started in the year 2006 and finally R.K. Jain’s GST Law Times was introduced in 2017, after the advent of GST, the major Indirect Tax Reform. EXCUS is the digital version of these Journals.