{"product_id":"r-k-jains-gst-tariff-of-india-set-of-2-volumes-books-by-centax-publications","title":"R.K. Jain's GST Tariff of India (Set of 2 Volumes) - Books By Centax Publications","description":"\u003cp\u003e\u003cstrong\u003eR.K. Jain's GST Tariff of India (Set of 2 Volumes) - Books By Centax Publications\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e26th (2026 - 2027)\u003c\/p\u003e\n\u003cp\u003eR.K. Jain's GST Tariff of India is the definitive, single-source ready reference for determining the classification, tax rate, and exemptions for every supply under GST—goods and services alike—in a single integrated two-volume set. Its central design idea is that the user should never have to leave the page: against each entry, it places the CGST, SGST\/UTGST, and IGST rates; the exemptions and concessions that bear on it; the reverse-charge position; and the relevant departmental clarifications, advance rulings, and case law. The rate schedules are not printed in isolation but woven into the Customs Tariff up to the eight-digit HSN level, turning a set of bare rate notifications into a true working tariff.\u003c\/p\u003e\n\u003cp\u003eThis Edition captures the restructured GST rate framework that took effect on 22\u003csup\u003end\u003c\/sup\u003e September 2025, together with the amendments made by the Finance Act 2026—the realignment of the rate schedules and the top rate of 40%. It states the law as current to 20\u003csup\u003eth\u003c\/sup\u003e May 2026, making it a live decision tool for the post-rationalisation regime rather than a historical compilation. Published continuously since 2017, it is the benchmark tariff that trade, industry, the profession and the department rely on.\u003c\/p\u003e\n\u003cp\u003eThis publication is indispensable for stakeholders who require accurate, defensible, and audit-ready GST rate and classification outcomes, including:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eChartered Accountants, Cost Accountants, Company Secretaries and Advocates\u003c\/strong\u003e in GST advisory, compliance and litigation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eGST and Indirect-Tax Consultants\u003c\/strong\u003e settling questions of classification and rate\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eImporters, Exporters and EXIM Trade\u003c\/strong\u003e aligning supplies with the HSN\/Customs Tariff\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eFinance, Accounts, Taxation and Billing Teams\u003c\/strong\u003e in industry computing GST on invoices and supplies\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003eDepartmental Officers and Adjudicating, Appellate and Advance-Ruling Authorities\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eTrade Associations, Chambers of Commerce and Businesses\u003c\/strong\u003e across manufacturing, trading and services\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAcademicians, Researchers and Candidates for Professional Examinations\u003c\/strong\u003e in indirect taxation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Present Publication is the 26\u003csup\u003eth\u003c\/sup\u003e Edition | 2026-27, amended by the Finance Act 2026 and updated till 20\u003csup\u003eth\u003c\/sup\u003e May 2026. This book is edited by Centax's Editorial Board with the following noteworthy features:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eEight-Digit HSN Integration with All Four Levies\u003c\/strong\u003e] Rates integrated into the Customs Tariff to the eight-digit HSN level, so each commodity entry—Chapter\/Heading\/Sub-heading\/Tariff Item—carries its CGST, SGST\/UTGST and IGST rate side by side in a single table, with the governing rate notification cited against the entry\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eRestructured Rate Schedules, Reproduced in Full\u003c\/strong\u003e] The CGST\/IGST rate schedules (notified as Schedules I to VII) are set out and applied; the operative slabs in IGST terms are Nil, 0.25%, 1.5%, 3%, 5%, 18% and 40%, with 18% as the standard and residuary rate for goods not otherwise specified and 40% as the top rate, within the statutory ceiling of 20% (CGST\/SGST) and 40% (IGST)\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eGrey-Box Flagging of Non-Standard Entries\u003c\/strong\u003e] Grey-box highlighting wherever the GST schedule departs from the Customs Tariff description, carries more than one rate, or adds a new entry—so non-standard items are caught at a glance\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eExemptions Surfaced Chapter-by-Chapter\u003c\/strong\u003e] Each chapter is followed by a curated block of the exemptions and concessions that apply to it—threshold exemption, composition and the special composition scheme, concessional and handicraft rates, CSD supplies, second-hand goods, and more—each with its notification citation\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eDedicated Ready Reckoner for Services\u003c\/strong\u003e] A reckoner for services (Chapter 99) arranged by Service Accounting Code, showing rates and a full conditions\/provisos column (including input-tax-credit conditions and valuation provisions) against each heading\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eFull Text of Governing Notifications\u003c\/strong\u003e] Authentic, full text of the rate, exemption, reverse-charge and IGST notifications reproduced—not merely summarised, with substitution and amendment history footnoted\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eClarifications, Rulings and Case Law in Place\u003c\/strong\u003e] Each subject is enriched with departmental clarifications, circulars, instructions, press notes, advance rulings, FAQs and case law set against the relevant entry\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eTwin Navigation Aids for Goods and Services\u003c\/strong\u003e] A Commodity Index with HSN codes, and codewise plus alphabetical lists of services (SAC)—for rapid look-up from either direction\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePractitioner's Analytical Apparatus Up Front\u003c\/strong\u003e] A 'How to Use this Tariff' guide; a step-by-step 'How to Calculate Tax under GST' method with a worked intra-State vs inter-State illustration; an essay on classification of goods and services (covering composite vs mixed supply and the rules treating certain activities as supply of goods or of services); the Interpretative Rules; and a list of abbreviations\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe coverage of the book is as follows:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eCommodity-Wise Goods Rates Across All Four Levies\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eGST rates and exemptions on goods under CGST, SGST, UTGST and IGST, arranged commodity-wise to the eight-digit HSN level\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eMulti-Chapter and Deemed-Supply Goods\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eMiscellaneous goods spanning multiple chapters, and supplies treated as goods through deeming provisions or as actionable claims\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eGoods Rate Schedules and Exemptions\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe CGST rate schedules for goods, the list of fully exempt (nil-rated) goods, and miscellaneous exemption notifications\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDuties and Cesses Under Allied Enactments\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eResidual Central Excise items, National Calamity Contingent Duty, Additional Duty on Tobacco, Special Additional Excise Duty on motor spirit and high-speed diesel, Road \u0026amp; Infrastructure Cess, and Agriculture Infrastructure \u0026amp; Development Cess\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eHealth Security se National Security Cess and Tobacco Machinery Rules\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe Cess Act, Rules and FAQs, together with the capacity-based duty rules for chewing tobacco, jarda scented tobacco and gutkha packing machines\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eServices Rates, Exemptions and Conditions\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eGST rates and exemptions on services under all four levies, indexed by service code, with the conditions attaching to each\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eScheme of Classification of Services\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe Explanatory Notes to the Scheme of Classification of Services\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eReverse Charge Mechanism\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe reverse charge mechanism for goods and services across CGST, IGST, UTGST and SGST\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eIntegrated Tax (IGST)\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eOverview, law and procedure, rates, nil-rated goods and exemptions\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eClarifications, Rulings and Case Law\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eDepartmental clarifications, advance rulings, FAQs and case law on the supply of goods and services\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eFoundational GST Concepts\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eValue of supply, composite and mixed supply, the threshold and composition schemes, and HSN-code reporting requirements\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eIndexes and Notification History\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eA Commodity Index with HSN codes and a chronological list of basic notifications\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe work runs across two volumes under a single, continuous pagination, organised into seven Parts.\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eVolume 1 — Goods\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eGuidance Block | How to Use this Tariff — How to Calculate Tax under GST; Introduction to GST Tariff; Classification of Goods \u0026amp; Services; Interpretative Rules; Abbreviations\u003c\/li\u003e\n\u003cli\u003ePart 1 | GST Tariff (Goods) — Commodity-wise rates to the eight-digit HSN with CGST, SGST\/UTGST and IGST and the chapter-wise exemption blocks, plus a block for miscellaneous and deemed-supply goods\u003c\/li\u003e\n\u003cli\u003ePart 1A | Rates Specified in Other Acts — Residual excise items, NCCD, additional duty on tobacco, SAED on petrol and diesel, Road \u0026amp; Infrastructure Cess, AIDC, and the Health Security se National Security Cess (Act, Rules, FAQs), with the gutkha\/chewing-tobacco capacity rules\u003c\/li\u003e\n\u003cli\u003ePart 2 | Notifications (GST Rates \u0026amp; Exemptions for Goods) — The CGST rate schedules, the fully exempt (nil-rated) goods, and the miscellaneous exemption notifications\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eVolume 2 — Services and Common Material\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePart 3 | GST Tariff (Services, Chapter 99) — The Ready Reckoner with service codes and conditions; the CGST, IGST, UTGST and SGST notifications on services; the Explanatory Notes to the Scheme of Classification; circulars, instructions, press notes, case law, advance rulings and FAQs on services; and codewise and alphabetical lists of services\u003c\/li\u003e\n\u003cli\u003ePart 4 | Integrated Goods and Services Tax (IGST) — A bird's-eye view and the full set of IGST notifications (law and procedure, rates, nil-rated goods, exemptions)\u003c\/li\u003e\n\u003cli\u003ePart 5 | Reverse Charge Mechanism for Goods \u0026amp; Services — The RCM notifications across all four levies, with departmental clarifications\u003c\/li\u003e\n\u003cli\u003ePart 6 | Commodity Index with HSN Codes\u003c\/li\u003e\n\u003cli\u003ePart 7 | Chronological List of Basic Notifications\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e","brand":"centax law publications","offers":[{"title":"Default Title","offer_id":59178240868433,"sku":null,"price":3147.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_d07512da-c427-4814-b48b-c2b8e0c56680.jpg?v=1780118213","url":"https:\/\/buytestseries.in\/products\/r-k-jains-gst-tariff-of-india-set-of-2-volumes-books-by-centax-publications","provider":"BuyTestSeries.in","version":"1.0","type":"link"}