NextGen GST Reforms with Tariff, HSNs, Rates, Exemptions

Description NextGen GST Reforms with Tariff, HSNs, Rates, Exemptions by CA. Ashok Batra (1st Edition, 2025) offers a comprehensive analysis of the restructured GST framework in India. Covering updated GST laws, tariff schedules, HSN classifications, exemptions, and applicable rates, this 936-page reference is ideal for tax professionals, practitioners, academicians, and businesses seeking clarity on GST 2.0 reforms. Published by Bharat Publishers, the book provides practical insights into compliance, classification, and interpretation of GST provisions. ISBN: 978-81-1956-507-8. Available at a flat 25% discount with free shipping for a limited time. Bharat? 5 Preface 7 List of Acronyms 11 Division 1 Referencer Referencer 1 Definitions of various terms 1.3 Referencer 2 Updated Appeal and Revision Forms 1.11 Referencer 3 List of Latest Notifications, Circulars, FAQs, Press Releases, etc. 1.13 Referencer 4 Comparison of Schedules under Goods Rate Notifications 1.17 Referencer 5 Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025 1.18 Division 2 Practice and Procedure Chapter 1 Rate of Tax and Related Issues including ITC 2.3 Chapter 2 Specified Provisions of Finance Act, 2024 made applicable with effect from 01.10.2025 2.15 Chapter 3 CGST (Third Amendment) Rules, 2025 2.19 Chapter 4 Other Miscellaneous Provisions 2.31 Chapter 5 Changes recommended by GST Council but not yet Implemented 2.35 Division 3 Exempted Goods and GST Rates on Goods Part A Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 22.09.2025 3.3 Part B Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts from 01.07.2017 to 21.09.2025 3.12 Part C Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025 3.46 Part D Exemption from Compensation Cess on Supply of Goods 3.48 Part E Compensation Cess rates on supply of specified goods with effect from 01.07.2017 3.50 Part F CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025 3.70 Part G CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025 3.151 Division 4 Exempted Services and GST Rates on Services Part A Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017 (As amended w.e.f. 22.09.2025) 4.3 Part B Exempted services under IGST Act only w.e.f. 01.07.2017 4.56 Part C CGST rates of services with accounting codes w.e.f. 01.07.2017 (As amended w.e.f. 22.09.2025) 4.61 Part D Scheme of Classification of Services 4.145 Part E Compensation Cess Rates on Services w.e.f. 01.07.2017 4.173 Division 5 Notifications/Circulars/Orders/FAQs, etc. Part A Central Goods and Services Tax Notifications 5.5 Part B Central Tax (Rate) Notifications 5.8 Part C Integrated Goods and Services Tax (Rate) Notifications 5.106 Part D GST Compensation Cess (Rate) Notifications 5.207 Part E Ministry of Finance Notifications Related to Appeals before GSTAT 5.208 Part F GST Circulars 5.208 Part G Circular of Ministry of Consumer Affairs, Food and Public Distribution 5.211 Part H Circular of Ministry of Finance, Department of Revenue (Tax Research Unit) 5.212 Part I Office Memorandum of Ministry of Chemicals & Fertilizers 5.214 Part J Orders of Directorate General of Health Services 5.215 Part K GST Press Releases 5.215 Part L Frequently Asked Questions (FAQs) 5.299