Description
Bharat GST Reforms with Tariff, HSNs, Rates, Exemptions by CA Ashok Batra, 1st Edition Sep 2025
Division 1
Definitions of various terms
Updated Appeal and Revision Forms
List of Latest Notifications, Circulars, FAQs, Press Releases, etc.
Comparison of Schedules under Goods Rate Notifications
Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025
Division 2
Practice and Procedure
Rate of Tax and Related Issues including ITC
Specified Provisions of Finance Act, 2024 made applicable with effect from 01.10.2025
CGST (Third Amendment) Rules, 2025
Other Miscellaneous Provisions
Changes recommended by GST Council but not yet Implemented
Division 3
Exempted Goods and GST Rates on Goods
Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 22.09.2025
Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts from 01.07.2017 to 21.09.2025
Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025
Exemption from Compensation Cess on Supply of Goods
Compensation Cess rates on supply of specified goods with effect from 01.07.2017
CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025
CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025
Division 4
Exempted Services and GST Rates on Services
Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017 (As amended w.e.f. 22.09.2025)
Exempted services under IGST Act only w.e.f. 01.07.2017
CGST rates of services with accounting codes w.e.f. 01.07.2017 (As amended w.e.f. 22.09.2025)
Scheme of Classification of Services
Compensation Cess Rates on Services w.e.f. 01.07.2017
Division 5
Notifications/Circulars/Orders/FAQs, etc.
Central Goods and Services Tax Notifications
Central Tax (Rate) Notifications
Integrated Goods and Services Tax (Rate) Notifications
GST Compensation Cess (Rate) Notifications
Ministry of Finance Notifications Related to Appeals before GSTAT
GST Circulars
Circular of Ministry of Consumer Affairs, Food and Public Distribution
Circular of Ministry of Finance, Department of Revenue (Tax Research Unit)
Office Memorandum of Ministry of Chemicals & Fertilizers
Orders of Directorate General of Health Services
GST Press Releases
Frequently Asked Questions (FAQs)

