Description
GST Tariff is a two-volume, practice-ready compendium for classification and rate determination under GST. It presents the complete Goods Tariff with HSN codes and the Services Tariff with Service Codes, along with Explanatory Notes to the Scheme of Classification of Services, General Rules for Interpretation, and an exhaustive consolidation of rate & exemption notifications, reverse charge lists, and Council-driven clarifications. This Edition includes curated Commodity and Services indices for easy lookup.
This book is intended for the following audience:
GST Practitioners & Consultants who require an authoritative tariff reference for classification, rate application, and advisory services
CFOs, Tax Heads & In-house Indirect Tax Teams managing pricing, contracts, ITC, and compliance workflows
Accountants, CAs, CMAs & CS Professionals handling returns, audits, assessments, and litigation support
Advocates & Counsel needing reliable tariff and notification collation for opinions and dispute resolution
Departmental Officers & Policy/Compliance Professionals seeking an updated, consolidated view of rates, exemptions, and circulars
The Present Publication is the 24th Edition | October 2025, incorporating notifications issued on 17-09-2025. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:
[Goods Tariff with HSN] Comprehensive, chapter-wise arrangement for quick classification of goods
[Services Tariff with Explanatory Notes] Clear, code-based mapping aligned to the Scheme of Classification of Services
[General Rules for Interpretation] Authoritative guidance to resolve classification ambiguities
[Rates in Other Acts (for Ready Reference)] Central Excise rate tables, NCCD, additional duties (Tobacco, Motor Spirit, HSD), Special Additional Excise Duty, Road & Infrastructure Cess, AIDC, and Rule 18 of the Central Excise Rules 2017
[Rate & Exemption Notifications (Services)] Consolidated and up to date, including Compensation Cess coverage where relevant
[Reverse Charge & E-commerce Liabilities] Notified categories for intra-/inter-State supplies; specified e-commerce operator categories; notified persons liable on supplies from unregistered suppliers
[No-Refund ITC Notifications] Collated notifications where refunds of unutilised ITC are restricted
[Latest Clarifications & Case Laws] A curated section to align practice with current positions
[Council-driven Updates] Circulars and clarifications on the decisions of the 56th GST Council
[Fast Navigation] The Commodity Index and Services Index are designed for quick, on-desk retrieval
The detailed coverage of the book is as follows:
Volume 1 — Goods Tariff
Arrangement of Chapters for Goods
GST Tariff for Goods with HSN Code
General Rules for the Interpretation of the Schedule
Rates Specified in Other Acts, including:
Central Excise Act (selected rate references)
National Calamity Contingent Duty (NCCD)
Additional Duty on Tobacco
Additional Duty on Motor Spirit (Petrol)
Additional Duty on High Speed Diesel Oil
Special Additional Excise Duty on Motor Spirit/HSD
Road & Infrastructure Cess
Agriculture Infrastructure & Development Cess (AIDC)
Rule 18, Central Excise Rules 2017
Commodity Index for goods
Volume 2 — Services Tariff & Notifications
Arrangement of Services
CGST/SGST & IGST Services Tariff
Compensation Cess (as applicable)
Rate of Tax & Exemption Notifications (Services)
Reverse Charge (intra-State and inter-State)
E-commerce Operator Liability (notified categories)
No Refund of Unutilised ITC (notified classes)
Notified Registered Persons liable under RCM in specified cases of supplies from unregistered suppliers
Notified Rate for Specified First Intra-State Supplies
Latest Clarifications and Latest Case Laws
Explanatory Notes to the Scheme of Classification of Services
Services Index
GST Tariff Notifications (Rate of Tax & Exemptions)
Circulars & Clarifications on decisions of the 56th GST Council
List of Notifications
The structure of the book is as follows:
Division-wise Organisation from classification (goods/services) to interpretation rules, then to cross-cutting rate/cess references and operative notifications/circulars
Two Dedicated Indices (Commodity & Services) to start with the description and land on the precise HSN/Service Code quickly
Interpretation Before Application – The General Rules are positioned to guide users before applying HSN/Service Codes, reducing re-work and disputes
Notifications & Circulars consolidated in one place to support return filing, assessments, audits, and litigation—particularly around RCM, exemptions, and Council-driven changes
