GST Tariff & Exemption By CA Rakesh Garg & FCA Sandeep Garg 2nd Edition Sept 2025

GST Tariff & Exemption By CA Rakesh Garg & FCA Sandeep Garg 2nd Edition Sept 2025

GST Tariff & Exemption By CA Rakesh Garg & FCA Sandeep Garg 2nd Edition Sept 2025

Key Features:

• Consolidated GST rate structure as per GST 2.0 reforms (Sept. 2025).

• Exhaustive coverage of exemptions on goods and services.

• Comparative GST rates (pre and post 22 Sept. 2025) with HSN-wise tables.

• Includes Press Releases, Notifications, and FAQs from CBIC.

• Useful reference on reverse charge supplies and interpretation rules.

Contents

Part – A

•  Preamble Transition and Precautions – GST 2.0 – From 22 Sep 2025
•  Change in GST Rate – HSN Wise Comparison as on 22 Sep 2025
•  Press Release dated 3rd Sep. 2025 and FAQs
•  Reverse  charge Supplies under GST as on 22 Sep 2025

Part – B

•     Exemptions in the GST – Goods as on 22 Sep 2025
•     Exemptions in the GST – Goods as on 21 Sep 2025
•     GST rates on goods as on 22 Sep 2025
•     GST rates on goods as on 21 Sep 2025
•     Goods – Circulars
•     General rules for Interpretation – Customs Tariff Act

Part – C

•  Exemptions in the GST – Services as on 22 Sep 2025
•  GST rates on Services as on 22 Sep 2025
•  Scheme of classification of service and Explanatory Notes
•  Services – Circulars

Part – D

• Rate of compensation cess as on 22 Sep 2025