The Comprehensive GST Tariff  
Third Editon
Published by Bloomsbury Publishing India Pvt. Ltd
Publication Date:  Available in all formats
ISBN: 9789356405066

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ISBN: 9789356405066   Price: INR 2599.00   

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

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Description

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

Table of contents
Contents
Foreword to the first edition vii
Preface ix
About the authors xi
Table of contents xv
Abbreviations used in the book xxi
PART – 1 Introduction
Chapter 1 General Principles of Classification 3
Chapter 2 Principles of Classification of Goods 11
Chapter 3 Principles of Classification of Services 25
Chapter 4 Bird’s eye view of Rate Notifications issued under CGST,
IGST and Compensation Cess 33
PART – 2 Customs-Tariff-wise and Alphabetical list of goods and Service-code-wise list of taxable services
Chapter 1 Customs Tariff-Wise list of goods as on 31.05.2023 43
Chapter 2 Service Code Wise List of Taxable Services as on 31.05.2023 115
Chapter 3 Alphabetical List of Goods as on 31.05.2023 121
PART – 3 CGST Rate Notifications as Amended upto 31.05.2023 (with explanatory notes for classification of services under GST)
Chapter 1 Subject-Wise CGST Rate Notifications 683
Chapter 2 Original CGST Rate Notifications with corresponding Amending Notifications 689
Chapter 3 CGST Rate Notifications as amended upto 31.05.2023 697
Chapter 4 Explanatory notes for classification of services under GST 1435
PART – 4 IGST Rate Notifications as Amended upto 31.05.2023
Chapter 1 Subject-Wise IGST Rate Notifications 1573
Chapter 2 Original IGST Rate Notifications with corresponding Amending Notifications 1575
Chapter 3 IGST Rate Notifications as amended upto 31.05.2023 1583
PART – 5 Compensation Cess Rate Notifications as Amended upto 31.05.2023
Chapter 1 Subject-Wise Compensation Cess (Rate) Notifications 1679
Chapter 2 Original Compensation Cess (Rate) Notifications with corresponding Amending Notifications 1681
Chapter 3 Compensation Cess (Rate) Notifications as amended upto 31.05.2023 1683
PART – 6 GST Circulars (for GST Rates / Classification issues)
Chapter 1 Summary of CBIC Circulars relating to Classification and Rate of Tax 1709
Chapter 2 CBIC Circulars Relating to Classification and Rate of Tax 1715
Biographical note

Puneet Agrawal has 17+ years of experience in providing tax and legal services, and is the founding partner of ALA Legal, a firm specializing in indirect tax litigation and advisory services.

He possesses extensive knowledge and strong command on the subject. Puneet has successfully handled and represented varied matters on indirect taxes (including GST, VAT, Service tax, Customs, Excise and other indirect taxes) and direct taxes. He has also represented highly contested corporate and insolvency and bankruptcy matters. Puneet has worked for multiple industry segments including Indian and foreign multinationals, PSUs and Fortune 500 companies.

Briefed by various professionals for arguing their matters in the High Court, Puneet is the go to counsel especially for arguing tax and constitutional matters in High Courts of various states across India.

Puneet has been privileged to represent one of the biggest Bar of Asia, Sales Tax Bar Association (STBA), before the Delhi High Court on GSTN glitches, pursuant to which several changes have been made by the Government as per directions issued by the Court from time to time.

He is President of “Bhartiya Vitta Salahkar Samiti (BVSS)”, a highly acclaimed think tank of finance and accounting professionals.

Puneet has delivered 600+ lectures/talks on various subjects inter alia including GST, Service tax, VAT, central excise, Customs, Benami Laws, IBC etc. in various Chambers of Commerce & Industry, various forums of the Institute of Chartered Accountants of India (ICAI), various Bar associations, etc. He is a faculty in the ICAI.

Puneet is the editor of a blog (www.gstlawindia.in) which provides updates on GST law.

Puneet is the member of Supreme Court Bar Association, Delhi High Court Bar Association, Sales Tax Bar Association, ITAT Bar Association and the ICAI.

Puneet can be reached on his email: puneet@alalegal.in

Vipan Aggarwal is is a Fellow member of The Institute of Chartered Accountants of India. He is engaged in providing professional services in the field of Indirect Taxes, Direct Taxes, International Taxation, Finance & IT Related services, Auditing, and Consultancy for more than 35 years.

Vipan has contributed extensively in the field of indirect taxation in lectures, discussions, write ups, etc. He was earlier appointed as a member of VAT committee of NIRC, ICAI and content provided by the committee was published as North India State wise consolidated VAT Book. Vipan was convener and deputy convener of East Delhi CA CPE Study Circle of NIRC, ICAI and was also the President of Bhartiya Vitta Salahkar Samiti, New Delhi. He has also authored an e-book on GST for Professionals.

Vipan can be reached on his email: vipagrawal2004@gmail.com

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