R. K. Jain’s GST Tariff of India [2 Vols. 2025-26]

Description

R.K. Jain’s GST Tariff of India is a practice-ready, two-volume compendium that unifies rates, exemptions, classifications, notifications, clarifications, case law, advance rulings, and compensation cess across CGST, IGST, SGST and UTGST. It delivers the tariff for both goods (Chs. 1–98 + 98A) and services (Ch. 99 with SAC). Ready reckoners, reverse-charge tables, and an exhaustive Commodity Index with HSN codes make classification and rate discovery fast and defensible. A dedicated ‘How to Calculate Tax under GST’ section operationalises valuation and rate application.

This book is intended for the following audience:

Indirect Tax Practitioners & Consultants handling classification, rate opinions, exemptions, advance rulings, and litigation support
CFOs, Tax Heads, In-house GST Teams overseeing pricing, contracts, ITC optimisation, and compliance workflows
Accountants, CAs, CMAs & CS Professionals preparing returns, audits, and assessments
Advocates & Counsel requiring authoritative tariff integration with notifications, circulars, and case law
Industry & Trade Associations needing a reliable reference for product/service classification and rate mapping
Departmental Officers & Policy Professionals tracking Council decisions, compensations, and clarifications
The Present Publication is the 24th Edition | 2025-26, covering notifications issued on 17-09-2025. This book is edited by Centax’s Editorial Board with the following noteworthy features:

[HSN-integrated GST Tariff] Goods rates mapped up to 8-digit HSN, aligned with Customs Tariff Section/Chapter Notes and Interpretative Rules
[Complete Services Coverage (Ch. 99)] SAC-wise rates, exemptions, Explanatory Notes, alphabetical and code-wise service lists
[Ready Reckoners] Quick-reference tables for goods and services rates & exemptions, reverse charge, and compensation cess
[Authoritative Primary Materials] Full texts of key CGST/IGST/UTGST/SGST notifications, nil-rated schedules, and exemption notifications
[Council-linked Updates] Circulars & clarifications reflecting the 56th GST Council decisions
[Computation Guidance] A six-step GST tax calculation method, including valuation inclusions/exclusions and a worked illustration
[Cross-statute Visibility] Rates specified in other Acts (e.g., Central Excise components, NCCD, AIDC, Road & Infrastructure Cess) for holistic impact analysis
[Litigation Support] Curated case law & advance rulings for classification and rate controversies
[Research Efficiency] Commodity Index (HSN) and chronological notification list for back-tracking amendments and rate histories
The coverage of the book is as follows:

Volume 1 — GST Rates & Exemptions for Goods
Front Matter:
How to Use this Tariff
How to Calculate Tax under GST
Introduction to GST Tariff
Classification of Goods & Services
Interpretative Rules (as applicable to GST)
List of Abbreviations
Part 1 — GST Tariff (Goods)
Chapters 1–98 with CGST/SGST/UTGST/IGST rates up to 8-digit HSN; Chapter 98A covers miscellaneous/deemed supplies/actionable claims
(Grey-box highlights flag entries where GST descriptions depart from HSN text or where multiple rates exist.)
Part 1A — Rates specified in other Acts:
Central Excise schedules (incl. NCCD, Special Addl. Excise Duty), tobacco & fuel duties, Road & Infrastructure Cess, AIDC, and Rule 18 (Rebate) extracts
Part 2 — Goods Notifications
CGST rate Schedules I–VII — Notification 9/2025-C.T. (Rate)
Nil-rated goods — Notification 10/2025-C.T. (Rate)
Miscellaneous exemptions
Volume 2 — GST Rates & Exemptions for Services (including Allied Material)
Part 3 — Services (Chapter 99):
Ready Reckoner of rates/exemptions under CGST/SGST/UTGST/IGST with SAC
CGST/IGST/UTGST-SGST notifications (services)
Explanatory Notes to the Scheme of Classification of Services
FAQs, circulars, instructions, press notes, case law, AARs (services & job work)
SAC lists—code-wise and alphabetical
Part 4 — IGST:
Bird’s-eye view of IGST
Procedural notifications
IGST rate/Exemption/Nil-rate notifications
Part 5 — 56th GST Council:
Circulars & clarifications implementing Council decisions
Part 6 — Compensation Cess & other cesses:
Compensation to States Act (extracts)
Cess notifications & departmental clarifications
Part 7 — RCM (Goods & Services):
RCM notifications under CGST/IGST/UTGST/SGST with clarifications
Part 8 — Commodity Index with HSN codes
Part 9 — Chronological list of basic notifications
The structure of the book is as follows:

Orientation & Method – Quick primers on using the tariff and calculating GST (valuation rules, rate discovery, cess, RCM), with a worked example for intra-/inter-State supplies
Goods First, to 8-digit HSN – Chapter-wise entries with grey-box flags where GST entries depart from HSN wording or have multiple rate lines
Services as Chapter 99 – SAC-based matrix with Explanatory Notes to prevent over- or under-classification
Notifications Alongside Tariff – Schedules for rates, nil-rated, and exemptions printed in full, enabling primary-source validation
RCM & Cess Segregated – Dedicated parts for reverse charge and compensation cess to avoid scattered look-ups
Indexes – Commodity Index (HSN) plus alphabetical/code-wise service lists; chronological notification list for amendment tracking