GST Reforms with Tariff, HSNs, Rates, Exemptions by CA Ashok Batra 1st Edition Sep 2025

Bharat GST Reforms with Tariff, HSNs, Rates, Exemptions by CA Ashok Batra, 1st Edition Sep 2025

Bharat GST Reforms with Tariff, HSNs, Rates, Exemptions by CA Ashok Batra, 1st Edition Sep 2025

Division 1

•  Definitions of various terms
•  Updated Appeal and Revision Forms
•  List of Latest Notifications, Circulars, FAQs, Press Releases, etc.
•  Comparison of Schedules under Goods Rate Notifications
•  Amended Rates of Tax on Services & ITC Eligibility (Full, Restricted, or Nil) – Effective from 22.09.2025

Division 2

Practice and Procedure

• Rate of Tax and Related Issues including ITC
• Specified Provisions of Finance Act, 2024 made applicable with effect from 01.10.2025
• CGST (Third Amendment) Rules, 2025
• Other Miscellaneous Provisions
• Changes recommended by GST Council but not yet Implemented

Division 3

Exempted Goods and GST Rates on Goods

• Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts w.e.f. 22.09.2025
• Exempted goods under GST Acts namely CGST Act, IGST Act and respective SGST Acts from 01.07.2017 to 21.09.2025
• Exempted goods under IGST Act Only w.e.f. 01.07.2017 till 21.09.2025
• Exemption from Compensation Cess on Supply of Goods
• Compensation Cess rates on supply of specified goods with effect from 01.07.2017
• CGST Rates of Goods with HSN Codes w.e.f. 22.09.2025
• CGST Rates of Goods with HSN Codes w.e.f. 01.07.2017 till 21.09.2025

Division 4

Exempted Services and GST Rates on Services

• Exempted Services under CGST, IGST and SGST Acts w.e.f. 01.07.2017 (As amended w.e.f. 22.09.2025)
• Exempted services under IGST Act only w.e.f. 01.07.2017
• CGST rates of services with accounting codes w.e.f. 01.07.2017 (As amended w.e.f. 22.09.2025)
• Scheme of Classification of Services
• Compensation Cess Rates on Services w.e.f. 01.07.2017

Division 5

Notifications/Circulars/Orders/FAQs, etc.

• Central Goods and Services Tax Notifications
• Central Tax (Rate) Notifications
• Integrated Goods and Services Tax (Rate) Notifications
• GST Compensation Cess (Rate) Notifications
• Ministry of Finance Notifications Related to Appeals before GSTAT
• GST Circulars
• Circular of Ministry of Consumer Affairs, Food and Public Distribution
• Circular of Ministry of Finance, Department of Revenue (Tax Research Unit)
• Office Memorandum of Ministry of Chemicals & Fertilizers
• Orders of Directorate General of Health Services
• GST Press Releases
•  Frequently Asked Questions (FAQs)