R. K. Jain’s GST Tariff of India [2 Vols. Budget 2026 Edition]

Description

R.K. Jain’s GST Tariff of India is India’s most comprehensive and practitioner-oriented GST tariff, rate, exemption, and classification reference, issued as a two-volume authoritative set covering Goods (HSN-based) and Services (SAC-based) under the GST regime. This publication is not a mere reproduction of GST rate schedules. It is editorially designed as a working GST tariff system, guiding the user from classification (HSN/SAC) to rate/exemption determination, levy identification (CGST/SGST/UTGST vs IGST), and finally to notification support, departmental clarification, and judicial interpretation. The set integrates statutory text, tariff schedules, notifications, circulars, press notes, FAQs, advance rulings, and case law into a single, navigable, and operational reference. The Edition is positioned as the Budget 2026 Edition, incorporating Finance Bill–linked changes, explanatory notes, TRU communications, and post-Budget GST notifications—making it fully aligned with the law as applicable for FY 2026-27.

This publication is indispensable for stakeholders who require accurate, defensible, and audit-ready GST rate and classification outcomes, including:

Chartered Accountants, Company Secretaries, Cost Accountants & GST Practitioners
Indirect Tax Consultants & GST Litigators
Corporate Tax, Finance, & Compliance Teams
Manufacturers, Traders, Importers, Exporters, & Service Providers
Supply-Chain, Procurement, & ERP/Tax-Engine Implementation Teams
Auditors & Internal Control Professionals
Government Officers & Departmental Users
Advanced Learners & Researchers In Indirect Taxation
The Present Publication is the 25th Edition | 2026-27, updated till 1st February 2026. This book is edited by Centax’s Editorial Board with the following noteworthy features:

[Tariff-first, Method-driven Design] The set begins with practical guidance on ‘How to Use the GST Tariff’ and ‘How to Calculate Tax under GST’, establishing a clear working methodology before presenting the tariff itself. This ensures that users apply GST rates correctly by following a structured decision path rather than relying on isolated rate tables
[Integrated Goods & Services Classification Framework]
Goods – Classified strictly in accordance with the Customs Tariff (HSN) Chapters 1–98, with GST rates mapped against CGST, SGST/UTGST, and IGST
Services – Structured around Chapter 99, supported by Service Accounting Codes (SAC), explanatory notes, and ready-reckoner tables
[Rules of Interpretation Incorporated] The publication reproduces and applies the Rules for Interpretation of the Customs Tariff as adopted for GST, along with relevant Section Notes and Chapter Notes—making it a litigation-grade classification tool
[Comprehensive Notifications & Exemptions Coverage] All rate notifications, exemption notifications, nil-rated schedules, concessional entries, and conditional exemptions are consolidated and cross-referenced, with clear indications of applicability under CGST, SGST/UTGST, and IGST
[Reverse Charge Mechanism as a Dedicated Module] A separate, well-structured section explains the Reverse Charge Mechanism (RCM) conceptually and operationally, supported by:
RCM notifications under CGST/IGST/SGST/UTGST
Departmental clarifications and flyers
Registration exemption provisions for persons making only RCM supplies
[Circulars, Press Notes, Case Law & Advance Rulings] The Services volume, in particular, integrates CBIC circulars, instructions, press notes, FAQs, judicial precedents, and advance rulings, enabling users to resolve interpretational issues such as classification disputes, composite vs mixed supply questions, and RCM applicability
[Commodity Index & Service Code Index for Rapid Navigation]
A GST Commodity Index facilitates the quick identification of relevant HSN headings
Code-wise and alphabetical lists of services (SAC) enable fast discovery and cross-verification
The editorial logic clarifies that while HSN is eight-digit, GST classification and invoicing primarily operate on the first four digits, ensuring practical usability
The coverage of the book is as follows:

Volume 1 – GST Rates & Exemptions for Goods
Chapter-wise GST tariff for Goods (HSN-based) aligned with the Customs Tariff
CGST, SGST/UTGST, and IGST rate columns with notification references
Exempted, nil-rated, and concessional goods schedules
Budget 2026 inserts, including Finance Bill extracts, Notes on Clauses, and explanatory memoranda
Practical clarifications affecting goods transactions, such as:
E-way bill treatment in complex logistics scenarios
Movement documentation and compliance interpretations
Volume 2 – GST Rates & Exemptions for Services
Ready Reckoner for GST rates and exemptions on services under CGST/SGST/UTGST/IGST
Chapter 99-based service classification with SAC
Explanatory Notes to the Scheme of Classification of Services (aligned with UN CPC principles)
Notifications on services, segregated for ease of reference
Extensive coverage of:
Circulars, instructions, and press notes
Case law and advance rulings
FAQs on time of supply, registration, invoicing, ITC, RCM, and reporting
Code-wise and alphabetical service indexes for operational use
The structure of the book is as follows:

Concept → Classification → Rate → Notification → Clarification
The editorial structure ensures a consistent flow:
Identify the supply (goods or services)
Determine HSN or SAC using the index
Apply the Rules of Interpretation where classification is ambiguous
Ascertain the correct levy (CGST, SGST/UTGST or IGST)
Apply the relevant rate/exemption notification
Validate the position using circulars, FAQs, case law, or advance rulings
This structure makes the set equally suitable for day-to-day compliance, ERP configuration, audit verification, and litigation support