Commercial’s GST Rates & Exemptions (On Goods & Service) by Rakesh Garg & Sandeep Garg – 1st Edition 2022.

Summary This 2025 Edition of GST Tariff & Exemptions (On Goods & Services) provides a comprehensive and practical reference on the applicable GST rates and exemption entries across all sectors. Authored by renowned indirect tax experts Rakesh Garg and Sandeep Garg, this edition is fully updated w.e.f. 22-09-2025, incorporating crucial amendments arising from the 56th GST Council Meeting.

Key Professional Features

• HSN/SAC-Wise Presentation: Clear, structured schedules of GST rates with notes on specific inclusions and exclusions.

• Impact Assessment: Features comparative rate tables showing pre- and post-22-09-2025 changes for quick analysis.

• Actionable Compliance: Consolidates exemption entries with conditions, provisos, explanations, and linked notifications. Curated circulars and FAQs are placed directly at the relevant entries.

• Audit Readiness: Includes ready references for documentation, declarations, and records required to substantiate exemptions, plus practical tips to avoid common misclassification disputes during scrutiny.

Comprehensive Coverage

• Nil-rated, exempt, non-GST, and zero-rated supplies with practical applicability notes.

• Indicators for reverse charge and other special taxability flags.

• Handy cross-references between allied entries, chapter/section notes, and related notifications.

• A dedicated chapter on Preamble, Transition, and Precautions to implement rate/exemption changes smoothly.

Who Should Buy This Book?

• Chartered Accountants & GST Practitioners handling daily classification and rate queries.

• In-house Tax & Finance Teams responsible for pricing, invoicing, and corporate compliance.

• Indirect Tax Officers & Advisors engaged in scrutiny, audit, and adjudication.

• Students & Academicians seeking a reliable, concise compendium of GST rates.

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, 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, he was also recognized by NIRC (ICAI) for his exemplary services in authoring and professional training.

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