R.K. Jain’s GST Tariff of India
23rd Edition | 2025–26 | Amended by the Finance Act 2025
Edited by Centax’s Editorial Board

India’s Most Authoritative GST Tariff Reference

R.K. Jain’s GST Tariff of India (2025–26 edition) is a definitive two-volume compendium that delivers complete and updated coverage of GST rates, exemptions, and legal clarifications for both goods and services. Trusted by professionals and institutions alike, this edition is meticulously updated in line with the Finance Act 2025 and provides HSN/SAC-wise classification to the 8-digit level.

This structured reference brings together tariff schedules, rate notifications, reverse charge lists, departmental circulars, advance rulings, and compensation cess rules, making it indispensable for all stakeholders involved in indirect taxation.

Who Should Use This Book?

• Chartered Accountants & Tax Consultants – For quick access to GST rates, exemptions, and case law

• Corporate Tax & Legal Teams – Ensures accurate compliance and GST liability computation

• Legal Practitioners & Litigators – With comprehensive coverage of rulings, circulars, and legal provisions

• Regulators & Policymakers – A single-window reference to all notified GST changes and interpretations

• Academicians & Libraries – As a teaching and reference tool in taxation and trade studies

Key Features of the 2025–26 Edition

• [Comprehensive Rate Coverage]
  Updated GST rates under CGST, SGST, IGST, UTGST, including Compensation Cess on goods & services

• [Two-Volume Format]

  • Volume 1: GST on Goods (HSN-wise tariff, exemptions, and classification)

  • Volume 2: GST on Services (SAC codes, RCM provisions, clarifications, case law)

• [Ready Reckoners]
  Quick-reference tables for GST rates, exemptions, and notifications at a glance

• [Notifications & Circulars]
  Complete repository of all relevant GST notifications, clarifications, press notes, and instructions

• [Reverse Charge Mechanism]
  RCM provisions for goods and services under CGST, IGST, SGST, and UTGST with detailed analysis

• [Case Law & Advance Rulings]
  Real-world illustrations of GST law through judicial and quasi-judicial precedents

• [Indices & Annexures]
  Detailed commodity and service indexes with HSN/SAC mapping, plus a chronology of all GST notifications

Coverage & Structure

Volume 1 – GST on Goods

• Part 1 – Complete GST tariff table for goods (with 8-digit HSN)

• Part 1A – Related levies under Central Excise & Cess Acts

• Part 2 – All relevant rate and exemption notifications

• Practical guidance on classification, GST computation, and interpretative rules

Volume 2 – GST on Services

• Part 3 – Chapter 99: GST on services with SAC codes and ready reckoners

• Parts 4–9 – IGST notifications, exemptions, compensation cess, RCM provisions, and clarification circulars

• Indexes for rapid HSN/SAC lookup and notification references

R.K. Jain’s GST Tariff of India (2025–26) remains the most complete, practical, and reliable resource for navigating India’s complex GST framework—ideal for professionals who demand precision and ease of use in day-to-day compliance, litigation, and advisory.