The Comprehensive GST Tariff (2022)

HIGHLIGHTS

• Upto-date text of CGST/IGST/Compensation Cess Rate notifications with complete history notes
• Guidance on how to classify and determine rate of tax
• Alphabetical and HSN wise commodity index
• User friendly tables
• CBIC circulars pertaining to GST Rate/classification

The book consists of 6 Parts as follows:

Part-1: Introduction

• General Principles of Classification
• Principles of classification of goods and services
• ­Bird’s eye view of Rate Notifications issued under GST

Part-2: Commodity index

• Customs Tariff-wise list of goods
• Service code-wise list of taxable services
• Alphabetical list of goods

Part-3: CGST-Rate Notifications

• CGST Rate Notifications with Table of Subject-wise CGST Rate notifications
• Explanatory notes for classification of services under GST

Part-4: IGST-Rate Notifications with Table of Subject-wise IGST Rate notifications

Part-5: Compensation Cess-Rate Notifications with Table of Subject-wise Compensation Cess Rate notifications

Part-6: CBIC Circulars (for GST Rates/Classification issues) with Quick Reference Table (QRT) containing summary of circulars