Description
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 17th Edition and has been amended as on 1st February 2023. This book is authored by R.K. Jain and edited by CA (Dr) Arpit Haldia. It 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
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
