Centax’s GST Tariff of India 2025-26 by R.K. Jain (2 Volumes) – 22nd Edition 2025-26.

Centax’s GST Tariff of India 2025-26 by R.K. Jain (2 Volumes) – 22nd Edition 2025-26.

CONTENTS:

R.K. Jain’s GST Tariff of India is a comprehensive and authoritative guide that consolidates all critical aspects of India’s Goods and Services Tax (GST) framework. The book covers GST rates, exemptions, notifications, classifications, and interpretative rules for goods (up to 8 digits of HSN codes) and services, giving a one-stop reference for every GST-related query or compliance requirement. The hallmark of this publication is its structured, user-friendly approach to an otherwise complex subject, combining legal exactitude with practical insights.

This book is intended for the following audience:

• Chartered Accountants, Company Secretaries, and Cost Accountants requiring an up-to-date reference for client advisory and statutory audits
• Lawyers and Tax Consultants dealing with tax litigation, interpretation of notifications, and opinions on complex GST matters
• Corporate Tax and Finance Teams aiming to maintain compliant records and manage GST returns and day-to-day operations
• Government Officials and Regulators looking for a consolidated source of GST-related enactments, rates, and procedural rules
• Academicians and Students specialising in taxation, law, or commerce who need a reliable compendium for learning and research

The Present Publication is the 22^nd Edition | 2025-26, authored by R.K. Jain and edited by CA. (Dr) Arpit Haldia. It is updated until 1^st February 2025, with the noteworthy features:

• [Most Up-to-date Content] Reflects GST amendments, notifications, circulars, press releases, and case law up to 1^st February 2025
• [Two-volume Format] Volume 1 focuses on Goods (Chapters 1–98 of GST Tariff), while Volume 2 discusses Services (Chapter 99), IGST, Compensation Cess, Reverse Charge Mechanism, and more
• [8-Digit HSN Coverage] Comprehensive classification for goods, ensuring precise tax rate identification
• [Service Codes & SAC] Clearly explains service accounting codes (SAC) and rates for various categories of services
• [Ready Reckoners & Comparative Tables] Summaries for quick reference on GST rates and exemptions, saving valuable time
• [Notifications & Exemptions] Exhaustive compilation of relevant GST notifications (CGST, SGST, UTGST, IGST) and exemption lists
• [Reverse Charge Mechanism (RCM)] Separate section detailing RCM for both goods and services, with easy-to-understand examples
• [Practical Insights & FAQs] Includes frequently asked questions, circulars, and advance rulings to clarify nuanced points of law
• [Extensive Alphabetical Index] Commodity- and service-wise indexes for hassle-free navigation

The coverage of the book is as follows:

• Volume 1
  • How to Use this Tariff & Calculate Tax – Step-by-step guidance on computing GST liabilities
  • Introduction & Classification – Explains fundamentals of GST Tariff, interpretative rules, and classification principles
  • GST Tariff for Goods (Chapters 1–98) – Detailed rate slabs, exemptions, and references to relevant notifications
  • Miscellaneous Goods (Chapter 98A) – Items spanning multiple chapters or deemed supplies
  • Rates Specified in Other Acts – Covers Central Excise duties, Road and Infrastructure Cess, Agriculture Infrastructure and Development Cess, and more
  • Notifications for Goods – Organised compendium of CGST rates, fully exempted goods, and other relevant notifications
• Volume 2
  • GST Tariff for Services (Chapter 99) – Ready reckoner with service codes (SAC), rates, and exemptions
  • Integrated Goods and Services Tax (IGST) – Bird’s-eye view, notifications, procedures, and rate schedules
  • Compensation Cess – Explanation of GST Compensation Cess Act, notifications, and clarifications
  • Reverse Charge Mechanism (RCM) – Detailed legal provisions, notifications under CGST, IGST, UTGST, and SGST
  • Case Laws & Advance Rulings – Curated judgments and rulings that shed light on complex interpretative issues
  • Commodity Index with HSN Codes – Comprehensive list for quick references
  • Chronological List of Notifications – Simplifies tracking of changes and updates over time

The structure of the book is as follows:

• Logical Segmentation
  • The content is divided into clearly defined Parts (1 through 9 in Volume 1 and Parts 3 through 9 in Volume 2) to streamline referencing
• Topical Sections
  • Each part addresses a specific aspect: Goods Tariff, Services Tariff, IGST, Cess, Reverse Charge, etc.
• Ready Reckoners & Indices
  • Quick lookup tables and alphabetical lists make it easier to locate relevant items or services without sifting through lengthy legal text
• Notifications and Circulars Grouped by Type
  • CGST, SGST, UTGST, and IGST notifications are categorised and presented for clarity
• Supporting Tools
  • FAQs, interpretative rules, and disclaimers guide readers on how to interpret the law accurately

About the author

Sh. R.K. Jain, the renowned author of Indirect Taxes including Customs, Central Excise, Service Tax, Foreign Trade Policy (FTP), GST and FEMA. He made his debut in early seventies and in the year 1975, he brought out Customs & Excise Tariffs and Manuals which have recently celebrated Silver/ Golden Jubilee Editions.

Excise Law Times (E.L.T.) edited by Sh. R.K. Jain was launched nearly 45 years ago and it brought awakening in the field of Central Excise and Customs. It has grown to be the prime journal on the subject with largest circulation.

Another Journal, ‘Service Tax Review’ was started in the year 2006 and finally R.K. Jain’s GST Law Times was introduced in 2017, after the advent of GST, the major Indirect Tax Reform. EXCUS is the digital version of these Journals.