This book provides GST Tariff for Goods and Services with amended tariff schedule as applicable from 1-1-2022. It provides HSN-wise and SAC-wise Tariff of all the Goods and Services along with GST Tariff Notifications (rate of tax & exemptions), Latest Clarifications, Case Laws and Explanatory Notes.
The Present Publication is the 16th Edition, authored by Taxmann’s Editorial Board, updated till 1st February 2022, 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
- 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 of which shall be paid by electronic commerce operator
- No refund of unutilised Input Tax Credit
- Notified registered persons who shall pay tax on 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
Details
- Binding : Paperback
- Publisher : Taxmann
- Author : Taxmann
- Edition : 16th Edition February 2022
- Language : English
- ISBN-10 : 9789393656599
- ISBN-13 : 9789393656599