Commercial’s Historical Rates Reform in GST 2.0 by Rakesh Garg & Sandeep Garg – 2nd Edition 2025.

This timely 2nd Edition (September 2025) of Historical Rates Reform in GST 2.0 provides a practical analysis of the most recent and sweeping reforms in India’s Goods and Services Tax regime. It goes beyond simply listing the updated tariff structures by explaining the underlying policy intent, sector-wise impacts, and vital transitional measures taxpayers must take.

Key Professional Features

• Current & Updated: Incorporates the latest notifications issued on 17 September 2025, which came into effect on 22 September 2025.

• Revised Rates & Exemptions: Offers a concise yet comprehensive guide to the newly prescribed rates on goods and services, along with their applicable exemptions.

• Transition & Precautions: Delivers expert guidance on transitional challenges and precautionary steps required to ensure strict compliance under the revised framework.

• Practical Clarifications: Features a dedicated FAQs section addressing common queries, implementation hurdles, and compliance issues under the new regime.

Who Should Buy This Book?

This book is an indispensable, day-to-day application guide for:

• Chartered Accountants & GST Practitioners

• Tax Officials & Consultants

• In-house Corporate Tax Teams & Businesses

• Students navigating the evolving GST landscape

About the Authors

• Adv. (CA) Rakesh Garg: A graduate of Shri Ram College of Commerce (SRCC) and a member of ICAI with nearly 40 years of professional experience specializing in Sales Tax, VAT, Service Tax, and GST. He is an award-winning author of numerous highly regarded tax manuals (including Delhi VAT Ready Reckoner and Handbook of GST in India). He is a former advisor to the Indirect Tax Study Circle of NIRC (ICAI) and a frequent faculty member for government revenue department training programs.

• CMA, FCA Sandeep Garg: An SRCC graduate and fellow member of ICAI with over 30 years of practice. He brings vast experience in indirect taxation, GST process review, and implementation. Co-author of several authoritative taxation books alongside Rakesh Garg, he was also recognized by NIRC (ICAI) for his exemplary services in authoring and professional training.

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