Centax’s GST Tariff of India 2026-27 by R.K. Jain (2 Volumes) – 26th Edition 2026-27.

Main Description / Overview

Undeniably, this comprehensive two-volume reference manual makes complex commodity mapping very clear. For instance, the text places the complete CGST, SGST, UTGST, and IGST rates alongside relevant exemptions on the exact same page.

Consequently, readers easily grasp the exact statutory modes of calculating liabilities without scattered look-ups. Ultimately, it logically organizes the massive tariff architecture into seven distinct parts spanning across two interconnected books.

Furthermore, it covers everything from the multi-chapter goods listings to the official Explanatory Notes for services. Therefore, it acts as an essential daily reference tool for handling severe classification disputes.

Target Audience

Clearly, this practice-ready book serves Indian financial consultants and corporate tax departments directly. Therefore, it gives direct help to these specific users.

• First, it supports indirect tax practitioners drafting professional opinions for advance rulings.

• Second, it helps in-house compliance teams configuring ERP systems with precise tax codes.

• Third, it guides departmental officers tracking formal Council decisions and rate notifications.

Key Features of the 26th Edition 2026-27

Significantly, the editorial team compiled this single-source legal resource perfectly. As a result, it offers several highly useful tools for readers.

• First, it integrates the fully restructured GST rate schedules up to the top forty percent slab.

• Furthermore, it includes a practical method-driven section titled “How to Calculate Tax under GST”.

• Specifically, it provides eight-digit HSN-level goods mappings aligned perfectly with the Customs Tariff.

• Moreover, it explains the complex rules of the Reverse Charge Mechanism within a dedicated module.

• Additionally, it incorporates all major judicial precedents and board circulars current up to May 20, 2026.

Detailed Chapter Breakdown

Structurally, the work covers all major supply codes across two extensive print volumes. Initially, it maps the foundational legal framework of primary product definitions perfectly.

• First, Volume One clearly details the HSN-based goods tariff tables spanning Chapters 1 to 98.

• Next, it fully details the exact statutory exemptions, nil-rated schedules, and concessional goods matrices.

• Furthermore, it perfectly outlines the strict regulations regarding cesses under allied enactments and tobacco machinery rules.

• Moreover, Volume Two tackles the complex service codes under Chapter 99 using Service Accounting Codes (SAC).

• Finally, it details the strict statutory approaches towards managing a comprehensive, alphabetical commodity index for rapid navigation.