Centax GST Tariff of India (Set of 2 Volumes) By R K Jain Edition OCT 2025

The Present Publication is the 24th Edition | 2025-26, covering notifications issued on 17-09-2025. This book is edited by Centax's Editorial Board with the following noteworthy features:

• [HSN-integrated GST Tariff] Goods rates mapped up to 8-digit HSN, aligned with Customs Tariff Section/Chapter Notes and Interpretative Rules


• [Complete Services Coverage (Ch. 99)] SAC-wise rates, exemptions, Explanatory Notes, alphabetical and code-wise service lists


• [Ready Reckoners] Quick-reference tables for goods and services rates & exemptions, reverse charge, and compensation cess


• [Authoritative Primary Materials] Full texts of key CGST/IGST/UTGST/SGST notifications, nil-rated schedules, and exemption notifications


• [Council-linked Updates] Circulars & clarifications reflecting the 56th GST Council decisions


• [Computation Guidance] A six-step GST tax calculation method, including valuation inclusions/exclusions and a worked illustration


• [Cross-statute Visibility] Rates specified in other Acts (e.g., Central Excise components, NCCD, AIDC, Road & Infrastructure Cess) for holistic impact analysis


• [Litigation Support] Curated case law & advance rulings for classification and rate controversies


• [Research Efficiency] Commodity Index (HSN) and chronological notification list for back-tracking amendments and rate histories

The coverage of the book is as follows:

• Volume 1 — GST Rates & Exemptions for Goods
  
  
  
  • Front Matter:
    
    
    
    • How to Use this Tariff
    
    
    • How to Calculate Tax under GST
    
    
    • Introduction to GST Tariff
    
    
    • Classification of Goods & Services
    
    
    • Interpretative Rules (as applicable to GST)
    
    
    • List of Abbreviations
    
    
    
    
  
  
  • Part 1 — GST Tariff (Goods)
    
    
    
    • Chapters 1–98 with CGST/SGST/UTGST/IGST rates up to 8-digit HSN; Chapter 98A covers miscellaneous/deemed supplies/actionable claims
    
    
    • (Grey-box highlights flag entries where GST descriptions depart from HSN text or where multiple rates exist.)
    
    
    
    
  
  
  • Part 1A — Rates specified in other Acts:
    
    
    
    • Central Excise schedules (incl. NCCD, Special Addl. Excise Duty), tobacco & fuel duties, Road & Infrastructure Cess, AIDC, and Rule 18 (Rebate) extracts
    
    
    
    
  
  
  • Part 2 — Goods Notifications
    
    
    
    • CGST rate Schedules I–VII — Notification 9/2025-C.T. (Rate)
    
    
    • Nil-rated goods — Notification 10/2025-C.T. (Rate)
    
    
    • Miscellaneous exemptions
    
    
    
    
  
  
  
  


• Volume 2 — GST Rates & Exemptions for Services (including Allied Material)
  
  
  
  • Part 3 — Services (Chapter 99):
    
    
    
    • Ready Reckoner of rates/exemptions under CGST/SGST/UTGST/IGST with SAC
    
    
    • CGST/IGST/UTGST-SGST notifications (services)
    
    
    • Explanatory Notes to the Scheme of Classification of Services
    
    
    • FAQs, circulars, instructions, press notes, case law, AARs (services & job work)
    
    
    • SAC lists—code-wise and alphabetical
    
    
    
    
  
  
  • Part 4 — IGST:
    
    
    
    • Bird's-eye view of IGST
    
    
    • Procedural notifications
    
    
    • IGST rate/Exemption/Nil-rate notifications
    
    
    
    
  
  
  • Part 5 — 56th GST Council:
    
    
    
    • Circulars & clarifications implementing Council decisions
    
    
    
    
  
  
  • Part 6 — Compensation Cess & other cesses:
    
    
    
    • Compensation to States Act (extracts)
    
    
    • Cess notifications & departmental clarifications
    
    
    
    
  
  
  • Part 7 — RCM (Goods & Services):
    
    
    
    • RCM notifications under CGST/IGST/UTGST/SGST with clarifications
    
    
    
    
  
  
  • Part 8 — Commodity Index with HSN codes
  
  
  • Part 9 — Chronological list of basic notifications
  
  
  
  

About the Author

Shri R.K. Jain commenced his scholarly contributions to the field of indirect taxation in the early 1970s and, in 1975, inaugurated the seminal work Customs & Excise Tariffs and Manuals, editions of which have since commemorated both Silver and Golden Jubilee milestones. In 1980, he founded Excise Law Times (ELT), now India's most widely circulated journal on Central Excise and Customs law, acclaimed for its authoritative reporting of statutory amendments and judicial precedents. His subsequent initiatives—Service Tax Review (2006) and GST Law Times (2017)—have continued this legacy in line with successive legislative reforms, while the digital platform EXCUS ensures real‑time, nationwide dissemination of the Team's analyses.