About the Book

It gives us immense pleasure to present the 1st edition of “The Comprehensive GST Tariff”.

The dawn of 1st July, 2017 witnessed one of the biggest tax reform in the history of our nation. All the States and Union Parliament marched together and in true spirit of cooperative federalism introduced a nationwide Goods and Services Tax.

Our earlier book on GST Law titled “The Complete GST Law Referencer” received an overwhelming response from its readers and users. Apart from the praises and compliments, we also received feedback and suggestions from users to bring a book on GST Tariff. Since 1st July, 2017 there have been innumerable changes in GST Tariff via notifications clarified by several circulars which are extremely difficult to track and arrange.

Based on the feedback of our valued readers, mostly our professional colleagues, an idea was mooted to bring in GST Tariff so that complete material relating to the law and tariff can be made available to the users. This 1st edition of our book “The Comprehensive GST Tariff” is an attempt to consolidate, arrange and present the tariff notifications in an organized manner. We also felt that the basis of classification under GST law i.e. a mix of schedule and tariff based, is also unique in many ways. It is an amalgam of systems being followed under the erstwhile indirect tax laws. Hence we have also attempted to provide guidance to the users regarding the process of classification, and the process of determination of rate of tax under GST.

This edition of GST Tariff effectively captures all these changes in a manner that the reader gets a complete view of the goods and services not only Custom-tariff-wise but alphabetically. For the ease of reference to the users several tables have been provided in each of the chapter.

ForewordPrefaceHighlights of the BookAbout the authors

GST legislation is a very complex legislation. What makes it more challenging is the number of Rules and Notifications which are introduced from time to time, making it extremely difficult for an ordinary person as well as a trained professional to keep pace with these changes. This book is, therefore, a welcome addition as it compiles relevant information sequentially and in logical fashion at one place. It helps the user to find at one place the relevant information, without having to spend multiple hours to trace the relevant notification and its history. A very useful feature of this book is that it gives the details of all the amendments to a particular notification at one place in tabular form.  A summary of rate circulars and classification circulars has also been provided, separately. The authors have spent considerable time and energy to give its readers, the principles of interpretation involved in classification in chapters one to three and a bird’s eye view of the various rate notifications issued from time to time. Another unique feature of this book is the arrangement of list goods alphabetically as well as customs tariff wise. Simplification of a complex legislation in this fashion has only been possible because both the authors are trained professionals and experts in this field, who are acutely aware of the needs of fellow professionals and the problems being faced in locating and decoding the relevant tariff entries. This book will be of immense help to not only practising lawyers and Chartered Accountants but to the in-house legal teams of all business organisations.

Kavin Gulati

Senior Advocate

It gives us immense pleasure to present the 1st edition of “The Comprehensive GST Tariff”.

The dawn of 1st July, 2017 witnessed one of the biggest tax reform in the history of our nation. All the States and Union Parliament marched together and in true spirit of cooperative federalism introduced a nationwide Goods and Services Tax.

Our earlier book on GST Law titled “The Complete GST Law Referencer” received an overwhelming response from its readers and users. Apart from the praises and compliments, we also received feedback and suggestions from users to bring a book on GST Tariff. Since 1st July, 2017 there have been innumerable changes in GST Tariff via notifications clarified by several circulars which are extremely difficult to track and arrange.

Based on the feedback of our valued readers, mostly our professional colleagues, an idea was mooted to bring in GST Tariff so that complete material relating to the law and tariff can be made available to the users. This 1st edition of our book “The Comprehensive GST Tariff” is an attempt to consolidate, arrange and present the tariff notifications in an organized manner. We also felt that the basis of classification under GST law i.e. a mix of schedule and tariff based, is also unique in many ways. It is an amalgam of systems being followed under the erstwhile indirect tax laws. Hence we have also attempted to provide guidance to the users regarding the process of classification, and the process of determination of rate of tax under GST.

This edition of GST Tariff effectively captures all these changes in a manner that the reader gets a complete view of the goods and services not only Custom-tariff-wise but alphabetically. For the ease of reference to the users several tables have been provided in each of the chapter.

We convey our gratitude to CA Vimal Pruthi for his support in bringing out the present edition. We also express our special thanks to Team ALA Legal for supporting us in completing this book for the benefit of professionals, business and society at large.

Such a mammoth task would not have been possible to undertake and complete without the support of our families, friends and colleagues, we thank them from the core of our heart for providing us encouragement to do this compilation.

We earnestly request the readers of this edition to write us at vipagrawal2004@gmail.com with their suggestions and comments to make the future editions even more useful, effective and user friendly.

Puneet Agrawal

Vipan Aggarwal

Following are the highlights of this First edition:

  • Basic principles of classification under GST, alongwith the specific principles governing classification of goods and services. (Part-1 of this book)
  • Text of Notifications
  • All the amended CGST – Rate notifications have been provided in this book.
  • User friendly tables have been provided to guide the categories under which different rate notifications fall.
  • Only those IGST – Rate notification which are independent i.e. where no pari materia CGST – Rate Notifications have been issued are covered in the above table.
  • Likewise, SGST and UTGST Rate notifications have also not been printed in this book to avoid repetition.
  • However, the readers are advised to go through the relevant IGST / SGST/ UTGST notifications under the respective Act. The same may be accessed at the government official website.
  • All the amendments in each of the rate notifications, right from the inception of GST, have been provided to track the rate of GST at different points of time.
  • Three different lists have been provided (Customs-tariff-wise and alphabetically) so that the users may easily skim through them and can have a quick prima facie identification of the classification of relevant commodity or service.
  • Users may find the Table of original notifications with corresponding amending notification quite unique and useful (Part-3, 4 and 5 of this book)
  • CBIC Circulars pertaining to GST Rate/ Classification have been summarised in form of Quick Reference Table alongside complete text. Explanatory notes published on the CBIC website have also been provided. (Part-6 of this book)
Puneet Agrawal has 16+ years of experience in providing tax and legal services, and is the founding partner of ALA Legal, a firm specializing in indirect tax litigation andadvisory services.

He possesses extensive knowledge and strong command on the subject. Puneet has successfully handled and represented varied matters on indirect taxes (including GST, VAT, Service tax, Customs, Excise and other indirect taxes) and direct taxes. He has also represented highly contested corporate and insolvency and bankruptcy matters. Puneet has worked for multiple industry segments including Indian and foreign multinationals, PSUs and Fortune 550+ companies.

Briefed by various professionals for arguing their matters in the High Court, Puneet is the go-to counsel especially for arguing tax and constitutional matters in High Courts of various states across India.

Puneet has been privileged to represent one of the biggest Bar of Asia, Sales Tax Bar Association (STBA), before the Delhi High Court on GSTN glitches, pursuant to which several changes have been made by the Government as per directions issued by the Court from time to time.

He has also represented “Bhartiya Vitta Salahkar Samiti (BVSS)”,a highly acclaimed think tank of finance and accounting professionals, before the Delhi High Court, and has strived to contribute towards development of a more robust GST tribunal system in India.

Puneet has delivered 500+ lectures/ talks on various subjects inter alia including GST, Service tax, VAT, central excise, Customs, Benami Laws, IBC etc. in various Chambers of Commerce & Industry, various forums of the Institute of Chartered Accountants of India (ICAI), various Bar associations, etc. He is a faculty in the ICAI.

Puneet is the editor of Vitta Patrika” – periodic newsletter published by BVSS,and also the editor of a blog (www.gstlawindia.in) which provides updates on GST law.

Puneet is the member of Supreme Court Bar Association, Delhi High Court Bar Association, Sales Tax Bar Association, ITAT Bar Association and the ICAI

Puneet can be reached on his email: puneet@alalegal.in

Vipan Aggarwal is a Fellow member of The Institute of Chartered Accountants of India. He is engaged in providing professional services in the field of Indirect Taxes, Direct Taxes, International Taxation, Finance & IT Related services, Auditing, and Consultancy for more than 35 years.

Vipan has contributed extensively in the field of Indirect Taxation in lectures, discussions, write-ups, etc. He was earlier appointed as a member of VAT committee of NIRC, ICAI and content provided by the committee was published as North India State wise consolidated VAT Book. Vipan was convener and deputy convener of East Delhi CA CPE Study Circle of NIRC, ICAI. Presently He is General Secretary, Bhartiya Vitta Salahkar Samiti, New Delhi. He has also authored an e-book on GST for Professionals.

Vipan can be reached on his email: vipagrawal2004@gmail.com