Goods and Services Tax GST

 GST Tariff comes in two-volumes & it is amended as on 1st February 2021. The books provide complete details about the taxability and GST rate applicable on supply of goods/services. The book consists of 9 parts.

• Part 1 – GST Tariff; Goods
• Part 2 – Notifications; GST Rates & Exemption for Goods
• Part 3 – GST Tariff; Services (Chapter 99)
• Part 4 – Integrated Goods and Services Tax (IGST)
• Part 5 – GST Rates; Ready Reckoner for Goods
• Part 6 – Compensation Cess for States & Other Cesses for Goods & Services
• Part 7 – Reverse Charge Mechanism for Goods & Services
• Part 8 – Commodity Index with HSN Codes
• Part 9 – Chronological List of Basic Notifications

The coverage of the book is as follows:

• 8 digits HSN wise CGST/SGST/UTGST/IGST rates applicable on supply of goods and services
• Compensation Cess
• Goods and services which are exempt from GST
• Goods and services which are subject to Reverse Charge liability
• All relevant Advance Rulings, Case Laws & department clarifications on classification of goods and services and rates of GST
• Updated text of relevant GST Notifications
• Composition Scheme
• Alphabetical list of services
• Commodity index with codes
• Explanatory Notes to Scheme of Classification of Services under GST
• Relevant provisions of GST legislation relating to levy, exemption, rate of tax etc.