GST Tariff (in 2 Vols.) by Taxmann’s Editorial Board – 24th Edition October 2025

Description

GST Tariff is a two-volume, practice-ready compendium for classification and rate determination under GST. It presents the complete Goods Tariff with HSN codes and the Services Tariff with Service Codes, along with Explanatory Notes to the Scheme of Classification of Services, General Rules for Interpretation, and an exhaustive consolidation of rate & exemption notifications, reverse charge lists, and Council-driven clarifications. This Edition includes curated Commodity and Services indices for easy lookup.

This book is intended for the following audience:

• GST Practitioners & Consultants who require an authoritative tariff reference for classification, rate application, and advisory services
• CFOs, Tax Heads & In-house Indirect Tax Teams managing pricing, contracts, ITC, and compliance workflows
• Accountants, CAs, CMAs & CS Professionals handling returns, audits, assessments, and litigation support
• Advocates & Counsel needing reliable tariff and notification collation for opinions and dispute resolution
• Departmental Officers & Policy/Compliance Professionals seeking an updated, consolidated view of rates, exemptions, and circulars

The Present Publication is the 24^th Edition | October 2025, incorporating notifications issued on 17-09-2025. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Goods Tariff with HSN] Comprehensive, chapter-wise arrangement for quick classification of goods
• [Services Tariff with Explanatory Notes] Clear, code-based mapping aligned to the Scheme of Classification of Services
• [General Rules for Interpretation] Authoritative guidance to resolve classification ambiguities
• [Rates in Other Acts (for Ready Reference)] Central Excise rate tables, NCCD, additional duties (Tobacco, Motor Spirit, HSD), Special Additional Excise Duty, Road & Infrastructure Cess, AIDC, and Rule 18 of the Central Excise Rules 2017
• [Rate & Exemption Notifications (Services)] Consolidated and up to date, including Compensation Cess coverage where relevant
• [Reverse Charge & E-commerce Liabilities] Notified categories for intra-/inter-State supplies; specified e-commerce operator categories; notified persons liable on supplies from unregistered suppliers
• [No-Refund ITC Notifications] Collated notifications where refunds of unutilised ITC are restricted
• [Latest Clarifications & Case Laws] A curated section to align practice with current positions
• [Council-driven Updates] Circulars and clarifications on the decisions of the 56^th GST Council
• [Fast Navigation] The Commodity Index and Services Index are designed for quick, on-desk retrieval

The detailed coverage of the book is as follows:

• Volume 1 — Goods Tariff
  • Arrangement of Chapters for Goods
  • GST Tariff for Goods with HSN Code
  • General Rules for the Interpretation of the Schedule
  • Rates Specified in Other Acts, including:
    • Central Excise Act (selected rate references)
    • National Calamity Contingent Duty (NCCD)
    • Additional Duty on Tobacco
    • Additional Duty on Motor Spirit (Petrol)
    • Additional Duty on High Speed Diesel Oil
    • Special Additional Excise Duty on Motor Spirit/HSD
    • Road & Infrastructure Cess
    • Agriculture Infrastructure & Development Cess (AIDC)
    • Rule 18, Central Excise Rules 2017
  • Commodity Index for goods
• Volume 2 — Services Tariff & Notifications
  • Arrangement of Services
  • CGST/SGST & IGST Services Tariff
  • Compensation Cess (as applicable)
  • Rate of Tax & Exemption Notifications (Services)
  • Reverse Charge (intra-State and inter-State)
  • E-commerce Operator Liability (notified categories)
  • No Refund of Unutilised ITC (notified classes)
  • Notified Registered Persons liable under RCM in specified cases of supplies from unregistered suppliers
  • Notified Rate for Specified First Intra-State Supplies
  • Latest Clarifications and Latest Case Laws
  • Explanatory Notes to the Scheme of Classification of Services
  • Services Index
  • GST Tariff Notifications (Rate of Tax & Exemptions)
  • Circulars & Clarifications on decisions of the 56^th GST Council
  • List of Notifications

The structure of the book is as follows:

• Division-wise Organisation from classification (goods/services) to interpretation rules, then to cross-cutting rate/cess references and operative notifications/circulars
• Two Dedicated Indices (Commodity & Services) to start with the description and land on the precise HSN/Service Code quickly
• Interpretation Before Application – The General Rules are positioned to guide users before applying HSN/Service Codes, reducing re-work and disputes
• Notifications & Circulars consolidated in one place to support return filing, assessments, audits, and litigation—particularly around RCM, exemptions, and Council-driven changes