Taxmann’s GST Tariff with GST Rate Reckoner (Set of 2 Vols.)
Incorporating HSN & SAC wise Tariff of all the Goods & Services with GST Tariff Notifications & Latest Clarifications & Case Laws, etc.
Descripción editorial
This book provides GST Tariff for Goods and Services with amended tariff schedule as applicable from 1-1-2022. It provides HSN-wise and SAC-wise Tariff of all the Goods and Services along with GST Tariff Notifications (rate of tax & exemptions), Latest Clarifications, Case Laws and Explanatory Notes.
The Present Publication is the 16th Edition, authored by Taxmann’s Editorial Board, updated till 1st February 2022, 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
o Arrangement of Chapters
o GST Tariff for Goods with HSN Code
o General Rules for the Interpretation of this schedule
• Rates Specified in other Acts
o Rates specified in Central Excise Act
o National Calamity Contingent Duty
o Additional Duty on Tobacco
o Additional Duty on Motor Spirit (Petrol)
o Additional Duty on High-Speed Diesel Oil
o Special Additional Excise Duty on Motor Spirit and High-Speed Diesel Oil
o Road & Infrastructure Cess
o Agriculture Infrastructure and Development Cess
• Commodity Index
• GST Tariff for Services
o Arrangement of Services
o Central Goods & Services Tax (CGST)/State Goods & Service Tax (SGST) Tariff for Services
o Integrated Goods & Services Tax (IGST) Tariff for Services
o Compensation Cess
o Rate of Tax and Exemption Notifications for Services
o Reverse Charge in case of intra-State supplies of services
o Reverse Charge in case of inter-State supplies of services
o Notified categories of services the tax on intra-State/inter-State supplies of which shall be paid by electronic commerce operator
o No refund of unutilised Input Tax Credit
o Notified registered persons who shall pay tax on reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier
o Notified rate of tax to be levied on specified first intra-State supplies of goods or services
o Latest Clarifications
o Latest Case Laws
o Explanatory Notes
• Services Index
• GST Tariff Notifications (Rate of Tax and Exemptions)
• GST Rate Reckoner for Goods
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