Taxmann Your Queries on GST 2.0 by Kishore Harjani Oct 2025 Edition

Taxmann Your Queries on GST 2.0 by Kishore Harjani Oct 2025 Edition

Content

• Indirect Tax Consultants & Litigation Teams needing sector-wise rate maps, anti-profiteering positions and transition treatments
• CFOs/Tax Heads & In-house GST Teams who must recast MRPs, pass on benefits, re-paper contracts, adjust credits, and cleanly handle returns/re-invoicing
• Accountants & CA/CMA/CS preparing returns, audits and reconciliations where time-of-supply and credit rules intersect with rate change
• Sector Stakeholders in FMCG, pharma/medical, education, textiles, auto, electronics, logistics/GTA, hotels, e-commerce, local delivery/ECO and entertainment
• Consumer-facing Brands & Legal/Metrology Teams implementing MRP changes and disclosures under Legal Metrology and NPPA directions

The Present Publication is the October 2025 Edition, incorporating Notifications issued on 17-09-2025. It is authored by CA. Kishore Harjani, with the following noteworthy features:

• [Sector-wise Impact Mapped with HSN-wise Tables] Crisp ‘What changed/What remains the same’ tables for goods and services—so teams can re-tag SKUs and services quickly
• [Anti-profiteering & Consumer-law Alignment] How to evidence ‘commensurate reduction’, what survives via CPA/CCI, and how to handle grammage vs. price in low-price packs
• [MRP under Legal Metrology & NPPA] Revised price stickers, unit-price rounding, sector exceptions (scheduled drugs), and communication duties down the chain
• [Credit & Cash-flow Clarity] When to reverse ITC on exemption (Sec. 18(4)/Rule 44), why refund of accumulated ITC is limited after mere rate cuts, and how inverted duty refunds work
• [Transition ‘Edge Cases’] Pre/post-change supplies, advances, returns, credit notes vs. financial credit notes (when recipient hasn’t reversed ITC), re-invoicing, long-term fixed-price contracts
• [E-way Bill Continuity] Confirms no re-issue needed for goods already in transit; validity unaffected by rate change
• [Official FAQs, Worked Examples & Matrices] Consolidated Government clarifications across insurance, hotels/beauty services (5% without ITC), job work (5%/18%), multimodal transport, ECO/local delivery, automobiles, beverages, textiles and renewables
• [Annexures] CBIC price-tracking format; Legal Metrology permissions/waivers; NPPA instructions for drugs/devices; extended packaging-material usage timelines
• [Author Credibility] CA. Kishore Harjani brings two decades of indirect-tax practice across multiple sectors, Big-4 engagements, government trainings, and prior authorship on classification, tariff and FTP—assuring both depth and practicality
• [Use Cases] Ideal as a desk-companion for price-reset programmes, statutory audits, consumer-law exposure reviews, and Board-level briefings on GST 2.0’s commercial impact

The coverage of the book is as follows:

•  Introduction
•  What has Changed/What Remains the Same
•  General FAQs
• Whether To Pass on The Benefit
• How To Pass on The Benefit
• Impact on Accumulated ITC
• Handling Transitional Challenges
• Modifying E‑way Bills for Goods in Transit
• FAQs Issued by Government