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Description

This book provides GST Tariff for Goods with HSN Code & Services with Service Code and Explanatory Notes to the Scheme of Classification of Services.

The Present Publication is the 19^th Edition, amended by the Finance Act 2023 and updated till 1^st June 2023. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Taxmann’s Series Bestseller Books] on GST Tariff
• [Follows the Six-sigma Approach] to achieve the benchmark of ‘zero error.’

This book is published in two volumes & divided into seven divisions, which are listed as follows:

• GST Tariff for Goods with HSN Code
• Rates Specified in Other Acts
• Commodity Index
• GST Tariff for Services
• Services Index
• GST Tariff Notifications (Rate of Tax and Exemptions)
• GST Rate Reckoner for Goods

The detailed coverage of the book is as follows:

• GST Tariff for Goods with HSN Code
  • Arrangement of Chapters
  • GST Tariff for Goods with HSN Code
  • General Rules for the Interpretation of this Schedule
• Rates Specified in Other Acts
  • Rates specified in Central Excise Act
  • National Calamity Contingent Duty
  • Additional Duty on Tobacco
  • Additional Duty on Motor Spirit (Petrol)
  • Additional Duty on High-Speed Diesel Oil
  • Special Additional Excise Duty on Motor Spirit and High-Speed Diesel Oil
  • Road & Infrastructure Cess
  • Agriculture Infrastructure and Development Cess
  • Rule 18 of Central Excise Rules, 2017
• Commodity Index
• GST Tariff for Services
  • Arrangement of Services
  • Central Goods & Services Tax (CGST)/State Goods & Service Tax (SGST) Tariff for Services
  • Integrated Goods & Services Tax (IGST) Tariff for Services
  • Compensation Cess
  • Rate of Tax and Exemption Notifications for Services
  • Reverse Charge in case of intra-State supplies of services
  • Reverse Charge in case of inter-State supplies of services
  • Notified categories of services the tax on intra-State/inter-State supplies, which shall be paid by electronic commerce operator
  • No refund of unutilised Input Tax Credit
  • Notified registered persons who shall pay tax on a reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier
  • Notified rate of tax to be levied on specified first intra-State supplies of goods or services
  • Latest Clarifications
  • Latest Case Laws
  • Explanatory Notes
• Services Index
• GST Tariff Notifications (Rate of Tax and Exemptions)
• GST Rate Reckoner for Goods