Description
This book provides GST Tariff for Goods with HSN Code & Services with Service Code and Explanatory Notes to the Scheme of Classification of Services.
The Present Publication is the 19th Reprint Edition, amended by the Finance Act 2023 and updated till 1st August 2023. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:
[Taxmann’s Series Bestseller Books] on GST Tariff
[Follows the Six-sigma Approach] to achieve the benchmark of ‘zero error.’
This book is published in two volumes & divided into seven divisions, which are listed as follows:
GST Tariff for Goods with HSN Code
Rates Specified in Other Acts
Commodity Index
GST Tariff for Services
Services Index
GST Tariff Notifications (Rate of Tax and Exemptions)
GST Rate Reckoner for Goods
The detailed coverage of the book is as follows:
GST Tariff for Goods with HSN Code
Arrangement of Chapters
GST Tariff for Goods with HSN Code
General Rules for the Interpretation of this Schedule
Rates Specified in Other Acts
Rates specified in Central Excise Act
National Calamity Contingent Duty
Additional Duty on Tobacco
Additional Duty on Motor Spirit (Petrol)
Additional Duty on High-Speed Diesel Oil
Special Additional Excise Duty on Motor Spirit and High-Speed Diesel Oil
Road & Infrastructure Cess
Agriculture Infrastructure and Development Cess
Rule 18 of Central Excise Rules, 2017
Commodity Index
GST Tariff for Services
Arrangement of Services
Central Goods & Services Tax (CGST)/State Goods & Service Tax (SGST) Tariff for Services
Integrated Goods & Services Tax (IGST) Tariff for Services
Compensation Cess
Rate of Tax and Exemption Notifications for Services
Reverse Charge in case of intra-State supplies of services
Reverse Charge in case of inter-State supplies of services
Notified categories of services the tax on intra-State/inter-State supplies, which shall be paid by electronic commerce operator
No refund of unutilised Input Tax Credit
Notified registered persons who shall pay tax on a reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier
Notified rate of tax to be levied on specified first intra-State supplies of goods or services
Latest Clarifications
Latest Case Laws
Explanatory Notes
Services Index
GST Tariff Notifications (Rate of Tax and Exemptions)
GST Rate Reckoner for Goods
