GST Tariff and Exemptions (on Goods & Services)

GST Tariff and Exemptions (on Goods & Services)

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Author : Rakesh Garg & Sandeep Garg
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This 2025 Edition of GST Tariff & Exemptions (On Goods & Services) provides a comprehensive and practical reference on the applicable GST rates and exemption entries for goods and services across sectors, updated w.e.f. 22-09-2025 and incorporating amendments arising from the 56th GST Council Meeting.

The book offers an HSN/SAC-wise presentation of tariff classifications, rate slabs, and exemption notifications with conditions, explanations, and effective dates. Comparative tables and editorial notes highlight recent changes, common classification pitfalls, and documentation requirements, making it a ready reckoner for accurate charging of tax, eligibility of exemptions, and compliant invoicing.

Key highlights include:

•⁠  ⁠HSN- and SAC-wise schedules of GST rates with clear item descriptions and notes on inclusions/exclusions
•⁠  ⁠Comparative rate tables showing pre- and post-22-09-2025 changes for quick impact assessment
•⁠  ⁠Consolidated exemption entries with conditions, provisos, explanations, and linked notifications
•⁠  ⁠Coverage of nil-rated, exempt, non-GST, and zero-rated supplies with practical applicability notes
•⁠  ⁠Chapter on Preamble, Transition, and Precautions to implement rate/exemption changes smoothly
•⁠  ⁠Circulars and FAQs on classification of goods and services curated at the relevant entries
•⁠  ⁠Indicators for reverse charge and other special taxability flags where applicable
•⁠  ⁠Ready references for documentation, declarations, and records required to substantiate exemptions
•⁠  ⁠Handy cross-references between allied entries, chapter/section notes, and related notifications
•⁠  ⁠Practical tips to avoid common misclassification errors and disputes during audit/scrutiny

This edition is invaluable for:

•⁠  ⁠Chartered accountants, GST practitioners, and consultants handling classification and rate queries
•⁠  ⁠In-house tax and finance teams responsible for pricing, invoicing, and compliance
•⁠  ⁠Indirect tax officers and advisors engaged in scrutiny, audit, and adjudication
•⁠  ⁠Students and academicians seeking a concise, reliable compendium of GST rates and exemptions

By combining statutory rate schedules, exemption provisions, official clarifications, and practical guidance, this book serves as an authoritative guide to GST tariff classification and exemption eligibility in India.

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the authors

Rakesh Garg

Rakesh Garg

Adv. (CA) Rakesh Garg, a graduate of Shri Ram College of Commerce, Delhi and member of the Institute of Chartered Accountants of India, has been in profession for almost 40 years and has specialization in Sales Tax, VAT, Service Tax, and GST.

He has authored a number of books during the last more than 20 years.

His first book “Law of Sales Tax on Works Contract in Delhi” was released in 1999. Amongst others, his well-recognized books are: -

  • Delhi VAT Ready Reckoner
  • Concepts of Central Sales Tax
  • Goods under Sales Tax Laws
  • Service Tax Ready Reckoner
  • Migration to GST – Enrolment, Transition and Safeguards
  • GST Laws Manual – Acts, Rules and Forms, 2017
  • Guide to GST on Services – HSN Code wise taxability of all services
  • Handbook of GST in India
  • GST Notices, Scrutiny, Assessment and Adjudication
  • GST – Law, Practice and Procedure (In Two Volumes)


These books have not only been referred extensively by the business community and professionals but also appreciated by the Government Taxation Departments. For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars. He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations; and contributed as faculty in training programs organized by the Revenue Departments for its officers. 

 

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Sandeep Garg

Sandeep Garg

Sandeep Garg, CMA, FCA, a graduate from Shri Ram College of

Commerce, Delhi and a fellow member of the Institute of Chartered

Accountants of India, has been practicing as CA for more than 30 years. He has co-authored a number of books in past more than 20 years.

Amongst others, his well-recognized books are: - 

  • Delhi VAT Ready Reckoner
  • Hand Book for NGOs and NPOs
  • Migration to GST – Enrolment, Transition and Safeguards
  • Goods under Sales Tax Laws
  • GST Laws Manual – Acts, Rules and Forms, 2017
  • Guide to GST on Services – HSN Code wise taxability of all services
  • Handbook of GST in India
  • GST Notices, Scrutiny, Assessment and Adjudication
  • GST – Law, Practice and Procedure (In Two Volumes)

He has vast experience in the field of indirect taxation, GST process review and implementation. The NIRC of the I.C.A.I. conferred upon him the Award for Exemplary Services for authoring books in the year 2000. He has also presented papers and contributed as faculty in training programs at various forums.

 

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