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