GST Tariff and Exemptions (on Goods & Services) (2nd Edition, 2025)
- Year of Publication: 2025
- Edition: 2nd
- ISBN: 978-93-49957-91-6
This 2025 Edition of GST Tariff & Exemptions (On Goods & Services) provides a comprehensive and practical reference on the applicable GST rates and exemption entries for goods and services across sectors, updated w.e.f. 22-09-2025 and incorporating amendments arising from the 56th GST Council Meeting.
The book offers an HSN/SAC-wise presentation of tariff classifications, rate slabs, and exemption notifications with conditions, explanations, and effective dates. Comparative tables and editorial notes highlight recent changes, common classification pitfalls, and documentation requirements, making it a ready reckoner for accurate charging of tax, eligibility of exemptions, and compliant invoicing.
Key highlights include:
- HSN- and SAC-wise schedules of GST rates with clear item descriptions and notes on inclusions/exclusions
- Comparative rate tables showing pre- and post-22-09-2025 changes for quick impact assessment
- Consolidated exemption entries with conditions, provisos, explanations, and linked notifications
- Coverage of nil-rated, exempt, non-GST, and zero-rated supplies with practical applicability notes
- Chapter on Preamble, Transition, and Precautions to implement rate/exemption changes smoothly
- Circulars and FAQs on classification of goods and services curated at the relevant entries
- Indicators for reverse charge and other special taxability flags where applicable
- Ready references for documentation, declarations, and records required to substantiate exemptions
- Handy cross-references between allied entries, chapter/section notes, and related notifications
- Practical tips to avoid common misclassification errors and disputes during audit/scrutiny
This edition is invaluable for:
- Chartered accountants, GST practitioners, and consultants handling classification and rate queries
- In-house tax and finance teams responsible for pricing, invoicing, and compliance
- Indirect tax officers and advisors engaged in scrutiny, audit, and adjudication
- Students and academicians seeking a concise, reliable compendium of GST rates and exemptions
By combining statutory rate schedules, exemption provisions, official clarifications, and practical guidance, this book serves as an authoritative guide to GST tariff classification and exemption eligibility in India.
Rakesh Garg, LLB, FCA, a graduate of Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 35 years and has specialization in Sales Tax, VAT and Service Tax.
He has authored a number of books during the last 20 years. His first book “Law of Sales Tax on Works Contract in Delhi” was released in 1999. Amongst others, his well-recognized books are:
- Delhi VAT Ready Reckoner
- Concepts of Central Sales Tax
- Goods under Sales Tax Laws
- Service Tax Ready Reckoner
- Introduction to Indian GST
- Handbook of GST in India
- Migration to GST - Enrolment, Transition and Safeguards
- GST Laws Manual – Acts, Rules and Forms, 2017
- HSN Code-wise GST Tariff – Rates, Notifications and Customs Codes
- GST Guide with Ready Reckoner
- Guide to GST on Services – (HSN Code wise taxability of all services)
These books have not only been referred extensively by the business community and professionals but also appreciated by the Delhi VAT Department.
For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars.
He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations; and contributed as faculty in training programs organized by the Revenue Departments for its officers.
Sandeep Garg, CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 27 years.
He has co-authored a number of books in past more than 20 years. Amongst others, his wellrecognized books are:
- Delhi Sales Tax Ready Reckoner
- Hand Book for NGOs and NPOs
- Handbook of GST in India
- Migration to GST - Enrolment, Transition and Safeguards
- GST Laws Manual – Acts, Rules and Forms, 2017
- HSN Code-wise GST Tariff – Rates, Notifications and Customs Codes
- GST Guide with Ready Reckoner
- Guide to GST on Services – (HSN Code wise taxability of all services)
He has vast experience in the field of taxation, business process management and implementation. The NIRC of the I.C.A.I. conferred upon him the Award for Exemplary Services for authoring books in the year 2000.
He has also presented papers and contributed as faculty in training programs at various forums.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
Similar Books
Ratings and Reviews
Overall Rating
- Year of Publication: 2025
- Edition: 2nd
- ISBN: 978-93-49957-91-6
This 2025 Edition of GST Tariff & Exemptions (On Goods & Services) provides a comprehensive and practical reference on the applicable GST rates and exemption entries for goods and services across sectors, updated w.e.f. 22-09-2025 and incorporating amendments arising from the 56th GST Council Meeting.
The book offers an HSN/SAC-wise presentation of tariff classifications, rate slabs, and exemption notifications with conditions, explanations, and effective dates. Comparative tables and editorial notes highlight recent changes, common classification pitfalls, and documentation requirements, making it a ready reckoner for accurate charging of tax, eligibility of exemptions, and compliant invoicing.
Key highlights include:
- HSN- and SAC-wise schedules of GST rates with clear item descriptions and notes on inclusions/exclusions
- Comparative rate tables showing pre- and post-22-09-2025 changes for quick impact assessment
- Consolidated exemption entries with conditions, provisos, explanations, and linked notifications
- Coverage of nil-rated, exempt, non-GST, and zero-rated supplies with practical applicability notes
- Chapter on Preamble, Transition, and Precautions to implement rate/exemption changes smoothly
- Circulars and FAQs on classification of goods and services curated at the relevant entries
- Indicators for reverse charge and other special taxability flags where applicable
- Ready references for documentation, declarations, and records required to substantiate exemptions
- Handy cross-references between allied entries, chapter/section notes, and related notifications
- Practical tips to avoid common misclassification errors and disputes during audit/scrutiny
This edition is invaluable for:
- Chartered accountants, GST practitioners, and consultants handling classification and rate queries
- In-house tax and finance teams responsible for pricing, invoicing, and compliance
- Indirect tax officers and advisors engaged in scrutiny, audit, and adjudication
- Students and academicians seeking a concise, reliable compendium of GST rates and exemptions
By combining statutory rate schedules, exemption provisions, official clarifications, and practical guidance, this book serves as an authoritative guide to GST tariff classification and exemption eligibility in India.
Rakesh Garg, LLB, FCA, a graduate of Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 35 years and has specialization in Sales Tax, VAT and Service Tax.
He has authored a number of books during the last 20 years. His first book “Law of Sales Tax on Works Contract in Delhi” was released in 1999. Amongst others, his well-recognized books are:
- Delhi VAT Ready Reckoner
- Concepts of Central Sales Tax
- Goods under Sales Tax Laws
- Service Tax Ready Reckoner
- Introduction to Indian GST
- Handbook of GST in India
- Migration to GST - Enrolment, Transition and Safeguards
- GST Laws Manual – Acts, Rules and Forms, 2017
- HSN Code-wise GST Tariff – Rates, Notifications and Customs Codes
- GST Guide with Ready Reckoner
- Guide to GST on Services – (HSN Code wise taxability of all services)
These books have not only been referred extensively by the business community and professionals but also appreciated by the Delhi VAT Department.
For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars.
He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations; and contributed as faculty in training programs organized by the Revenue Departments for its officers.
Sandeep Garg, CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 27 years.
He has co-authored a number of books in past more than 20 years. Amongst others, his wellrecognized books are:
- Delhi Sales Tax Ready Reckoner
- Hand Book for NGOs and NPOs
- Handbook of GST in India
- Migration to GST - Enrolment, Transition and Safeguards
- GST Laws Manual – Acts, Rules and Forms, 2017
- HSN Code-wise GST Tariff – Rates, Notifications and Customs Codes
- GST Guide with Ready Reckoner
- Guide to GST on Services – (HSN Code wise taxability of all services)
He has vast experience in the field of taxation, business process management and implementation. The NIRC of the I.C.A.I. conferred upon him the Award for Exemplary Services for authoring books in the year 2000.
He has also presented papers and contributed as faculty in training programs at various forums.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
