This book is a comprehensive and authoritative resource on GST Tariffs, covering both Goods with Harmonized System of Nomenclature (HSN) Codes and Services with Service Accounting Codes (SAC), along with detailed Explanatory Notes on the Scheme of Classification of Services. It is divided into seven organised divisions and provides an exhaustive understanding of GST tariffs, rate structures, and related statutory provisions. This book is helpful for professionals, legal practitioners, academicians, and businesses.
The Present Publication is the 21st Edition | August 2024 and updated till 23rd July 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:
- [Systematic Classification] The book provides a well-organised classification system for goods using HSN codes and services with SAC, which is fundamental for accurately determining the correct GST rates
- [Accurate GST Rate Determination] It includes exhaustive lists and schedules detailing the GST rates applicable to a vast array of goods and services, ensuring that users can accurately determine the applicable GST rates
- [Comprehensive Coverage] Beyond listing GST rates, the book discusses the related statutory provisions, rules for interpretation, and notifications. This comprehensive approach ensures that users have all the necessary information at their fingertips to understand and apply GST laws correctly
- [Guidance on Compliance and Legal Interpretation] The book provides essential guidance through its explanatory notes, rules of interpretation, and references to the latest
