Description
Taxmann GST Tariff with GST Rate Reckoner 23rd Edition by Taxmann's Editorial Board
GST Tariff with GST Rate Reckoner is a comprehensive two-volume set consolidating the tariffs and rates applicable under India's Goods and Services Tax (GST) regime. This authoritative work provides readers with up-to-date GST tariff structures, detailed interpretations, and essential references to all relevant notifications and amendments—including those introduced by the Finance Act 2025.
This book is intended for the following audience:
Tax Professionals & Accountants – Those who require up-to-date, detailed tariff information to advise clients or ensure compliance
Legal Practitioners – Lawyers and legal researchers dealing with tax litigation, advisory, or compliance issues
Government Officials & Policy Makers – Individuals engaged in regulatory oversight or policy formulation who need accurate and current tariff data
Corporate and Business Executives – Decision-makers who need a solid understanding of GST implications on trade and commerce
Students & Academicians – Learners and educators seeking an in-depth resource that explains the nuances of GST tariff classifications
The Present Publication is the 23rd Edition, amended by the Finance Act 2025. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:
[Latest Amendments] Incorporates all changes brought in by the Finance Act 2025, ensuring readers have the most current legal and procedural information at their disposal
[HSN Code Coverage] Volume 1 includes GST Tariff for Goods with the Harmonised System of Nomenclature (HSN) for easier classification and compliance
[Service Code & Classification] Volume 2 covers Service Code (SAC) and explanatory notes, facilitating quick identification of service categories
[Practical Aids] Offers a GST Rate Reckoner for ready reference, commodity indexes, and tables, allowing for faster and more convenient research
[Notifications & Circulars] Details of relevant notifications, circulars, and exemptions, ensuring readers can interpret the law accurately and stay updated on policy clarifications
[Reverse Charge Mechanism (RCM)] Comprehensive coverage on intra-state and inter-state supplies under RCM, plus special provisions relating to e-commerce operators
[Case Laws & Clarifications] Latest judicial precedents and clarifications ensure you have authoritative guidance for resolving disputes and uncertainties
[User-friendly Presentation] Tables and lists are used throughout for better readability and quick reference
[Up-to-date Research] Incorporates the latest clarifications, FAQs, case laws, and departmental instructions to assist practitioners and businesses in staying current with legislative changes
The detailed coverage of the book is as follows:
Volume 1 – Goods Tariff
GST Tariff for Goods with HSN Code – Systematic listing and interpretation for classification of goods
Rates Specified in Other Acts – Includes references to rates under the Central Excise Act, National Calamity Contingent Duty, Additional Duty on Tobacco, etc.
Commodity Index – An easy-to-use index for quick retrieval of applicable rates for various goods
General Rules of Interpretation – Clarifies how to interpret tariffs to avoid classification disputes
Volume 2 – Services Tariff
GST Tariff for Services with Service Code & Explanatory Notes – Detailed classification of services, rate notifications, and relevant exemptions
Services Index – A comprehensive index to quickly locate relevant services and rates
GST Rate Reckoner for Goods – A consolidated reference to quickly identify GST rates for specific goods
Notifications & Exemptions – Complete text of rate and exemption notifications related to services
The structure of the book is as follows:
Logical Division by Topic – Each volume is divided into distinct divisions that address particular aspects—tariffs, rate notifications, indexes, RCM provisions, etc.
Detailed Contents Pages – A clear arrangement of chapters and subdivisions makes navigating complex legislation more intuitive
Indexing & Cross-referencing – Each volume uses indexes (Commodity Index/Services Index) for ease of reference, along with cross-references to primary legislation
Step-by-Step Approach – Sections begin with broad categories (Goods/Services) and systematically narrow down to more specific matters like classification rules, rates, exemptions, and notifications