Bharat's NEXTGEN GST Reforms with Tariff, HSNs, Rates, Exemptions by CA Ashok Batra

Division 1

Referencer

Referencer 1        Definitions of various terms                                                              

Referencer 2        Updated Appeal and Revision Forms                                               

Referencer 3        List of Latest Notifications, Circulars, FAQs, Press Releases, etc.   

Referencer 4        Comparison of Schedules under Goods Rate Notifications              

Referencer 5        Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025                                                                                

Division 2

Practice and Procedure

Chapter 1       Rate of Tax and Related Issues including ITC                                       

Chapter 2       Specified Provisions of Finance Act, 2024 made applicable with effect from 01.10.2025  

Chapter 3       CGST (Third Amendment) Rules, 2025                                                  

Chapter 4       Other Miscellaneous Provisions                                                               

Chapter 5       Changes recommended by GST Council but not yet Implemented        

Division 3

Exempted Goods and GST Rates on Goods

Part A             Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 22.09.2025                                                                                     

Part B             Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts from 01.07.2017 to 21.09.2025                                                               

Part C             Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025  

Part D             Exemption from Compensation Cess on Supply of Goods                     

Part E             Compensation Cess rates on supply of specified goods with effect from 01.07.2017         

Part F             CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025                   

Part G            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

Part A             Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017 (As amended w.e.f. 22.09.2025)                                                                                              

Part B             Exempted services under IGST Act only w.e.f. 01.07.2017                   

Part C             CGST rates of services with accounting codes w.e.f. 01.07.2017 (As amended w.e.f. 22.09.2025)                                                                                              

Part D             Scheme of Classification of Services                                                       

Part E             Compensation Cess Rates on Services w.e.f. 01.07.2017                       

Division 5

Notifications/Circulars/Orders/FAQs, etc.

Part A             Central Goods and Services Tax Notifications                                       

Part B             Central Tax (Rate) Notifications                                                             

Part C             Integrated Goods and Services Tax (Rate) Notifications                       

Part D             GST Compensation Cess (Rate) Notifications                                        

Part E             Ministry of Finance Notifications Related to Appeals before GSTAT   

Part F             GST Circulars                                                                                          

Part G            Circular of Ministry of Consumer Affairs, Food and Public Distribution    

Part H             Circular of Ministry of Finance, Department of Revenue (Tax Research Unit)        

Part I              Office Memorandum of Ministry of Chemicals & Fertilizers                 

Part J              Orders of Directorate General of Health Services                                   

Part K            GST Press Releases                                                                                  

Part L             Frequently Asked Questions (FAQs)