R.K. Jain's GST Tariff of India (2024-2025)

This book provides complete details about the Taxability & GST Rates for Goods & Services. It also includes a ready reckoner for GST rates, GST Notifications, Advanced Rulings & Case Laws. Lastly, it incorporates basic details, such as:

• How to use GST Tariff?
• How to Calculate Tax under GST
• Introduction to GST Tariff
• Classification of Goods & Services under GST
• Interpretative Rules, as applicable to GST Tariff
• List of Abbreviations Used in the Tariff

The Present Publication is the 19^th Edition, authored by R.K. Jain and edited by CA. (Dr) Arpit Haldia. It is updated until 22^nd February 2024. This book consists of nine parts.

• Part 1 – GST Tariff | Goods (GST Rates up to 8 Digits of HSN/Customs Tariff & Exemptions under CGST, SGST, UTGST & IGST)
• Rates Specified in Other Acts
• Part 2 – Notifications | GST Rates & Exemption for Goods
• CGST Rates for Goods – Schedules I to VII – Notification No. 1/2017-C.T. (Rate)
• Fully Exempted CGST Goods (Nil Rated) – Notification No. 2/2017-C.T. (Rate)
• Exemption Notifications (Miscellaneous) for Goods & Services
• Part 3 – GST Tariff | Services (Chapter 99) | Ready Reckoner for GST Rates & Exemptions for Services
• Ready Reckoner for GST Rates and Exemptions on Services under CGST, SGST, UTGST & IGST – Chapter 99 with Service Codes
• Notifications on Services under GST
• CGST Notifications on Services
• IGST Notifications on Services
• UTGST and SGST Notifications on Services
• Explanatory Notes to Scheme of Classification of Services under GST
• Circulars, Instructions, Press Notes, Case Law, Advance Rulings and FAQ on supply of Services
• FAQs on Services
• Circulars, Instructions, Press Notes & Case Law on Services
• Case Laws
• Codewise List of Services [Service Codes (Tariff) (SAC) & Scheme of Classification of Services]
• Alphabetical List of Services with Service Codes (SAC)
• Part 4 – Integrated Goods and Services Tax (IGST)
• Bird’s eye view of Integrated Goods and Services Tax (IGST)
• Notifications issued under IGST
• IGST Law and Procedures – Notifications
• IGST Rates – Notifications
• Fully Exempted IGST Goods (Nil Rated) – Notifications
• IGST Exemption Notifications
• Part 5 – GST Rates | Ready Reckoner for Goods (Ready Reckoner for GST Rates for Goods under CGST, SGST, UTGST & IGST)
• Part 6 – Compensation Cess for States & Other Cesses for Goods & Services
• Goods and Services Tax (Compensation to States) Act, 2017 (Extracts)
• Notifications issued under GST Compensation Cess
• Departmental Clarifications under Compensation Cess
• Part 7 – Reverse Charge Mechanism for Goods & Services
• Reverse Charge Mechanism for CGST – Notifications
• Reverse Charge Mechanism for IGST – Notifications
• Reverse Charge Mechanism for UTGST – Notifications
• Reverse Charge Mechanism for SGST – Notifications
• Departmental Clarifications
• Part 8 – Commodity Index with HSN Codes
• Part 9 – Chronological List of Basic Notifications

The coverage of the book is as follows:

• CGST, IGST, SGST, UTGST Rates upto 8 digit HSN
• GST Rates for Services
• Compensation Cess
• GST Calculation Method
• Text of GST Notifications
• Advance Rulings & Case Laws
• Departmental Clarifications
• Reverse Charge Notification
• Commodity Index with Codes
• Ready Reckoner for GST Rates