Taxmann GST Tariff with GST Rate Reckoner (Set of 2 Vols) Edition 2023

Taxmann GST Tariff with GST Rate Reckoner (Set of 2 Vols) Edition 2023

Taxmann GST Tariff with GST Rate Reckoner (Set of 2 Vols) Edition 2023

Description

This book provides GST Tariff for Goods with HSN Code & Services with Service Code and Explanatory Notes to the Scheme of Classification of Services.

The Present Publication is the 19^th Reprint Edition, amended by the Finance Act 2023 and updated till 1^st August 2023. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Taxmann’s Series Bestseller Books] on GST Tariff
• [Follows the Six-sigma Approach] to achieve the benchmark of ‘zero error.’

This book is published in two volumes & divided into seven divisions, which are listed as follows:

• GST Tariff for Goods with HSN Code
• Rates Specified in Other Acts
• Commodity Index
• GST Tariff for Services
• Services Index
• GST Tariff Notifications (Rate of Tax and Exemptions)
• GST Rate Reckoner for Goods

The detailed coverage of the book is as follows:

• GST Tariff for Goods with HSN Code
  • Arrangement of Chapters
  • GST Tariff for Goods with HSN Code
  • General Rules for the Interpretation of this Schedule
• Rates Specified in Other Acts
  • Rates specified in Central Excise Act
  • National Calamity Contingent Duty
  • Additional Duty on Tobacco
  • Additional Duty on Motor Spirit (Petrol)
  • Additional Duty on High-Speed Diesel Oil
  • Special Additional Excise Duty on Motor Spirit and High-Speed Diesel Oil
  • Road & Infrastructure Cess
  • Agriculture Infrastructure and Development Cess
  • Rule 18 of Central Excise Rules, 2017
• Commodity Index
• GST Tariff for Services
  • Arrangement of Services
  • Central Goods & Services Tax (CGST)/State Goods & Service Tax (SGST) Tariff for Services
  • Integrated Goods & Services Tax (IGST) Tariff for Services
  • Compensation Cess
  • Rate of Tax and Exemption Notifications for Services
  • Reverse Charge in case of intra-State supplies of services
  • Reverse Charge in case of inter-State supplies of services
  • Notified categories of services the tax on intra-State/inter-State supplies, which shall be paid by electronic commerce operator
  • No refund of unutilised Input Tax Credit
  • Notified registered persons who shall pay tax on a reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier
  • Notified rate of tax to be levied on specified first intra-State supplies of goods or services
  • Latest Clarifications
  • Latest Case Laws
  • Explanatory Notes
• Services Index
• GST Tariff Notifications (Rate of Tax and Exemptions)
• GST Rate Reckoner for Goods

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About the author

Taxmann’s Editorial Board

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the Six Sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

• The statutory material is obtained only from the authorised and reliable sources
• All the latest developments in the judicial and legislative fields are covered
• Analytical write-ups should be provided on recent, controversial, and important issues to help the readers to understand the concept and its implications
• It must be ensured that every content published by Taxmann is complete, accurate and lucid
• All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No. or citations
• The golden rules of grammar, style and consistency are thoroughly followed
• Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied