GST Tariff with GST Rate Reckoner (2 Volumes Set) June 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 19th Edition, amended by the Finance Act 2023 and updated till 1st June 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