📘 Classification of Goods & Services under GST/Customs & Other Indirect Tax Laws | 1st Edition (2025-26)
🖊️ Authored by CA. Kishore Harjani | 📚 Published by Taxmann
🔑 Key Highlights:
✅ Amended Up to April 2025 – Covers latest GST/Customs law changes, circulars & notifications
⚖️ Judicial Case Law Digest – Landmark rulings from Central Excise, Service Tax to GST & Customs, indexed alphabetically
📖 Division-wise Structure –
Division One: In-depth conceptual framework on classification principles
Division Two: Case law compilation sorted by product/service with Tariff Heading Key
📚 Complete HSN & Customs Framework – Easy understanding of classification using Harmonised System & interpretation rules
⚠️ Composite vs Mixed Supplies – Practical analysis with real-life case examples & sectoral issues
🛠️ Tools for Quick Reference – Cross-referencing aids, checklists, tariff-heading maps, and summary boxes
📘 Coverage Overview:
Division One | Conceptual Chapters:
Introduction to Classification – Purpose, challenges & its role in taxation
Goods Classification under GST – HSN, Section/Chapter Notes, notifications
Goods Classification under Customs – Tariff structure, Explanatory Notes, WCO insights
Services Classification under GST – Nature, supply types, international aspects
Rules & Interpretation – Legal maxims, essential character, bundling, residual entries
Specific Issues – Goods vs. services, capital goods, interdependent services
Composite & Mixed Supplies – Real-world scenarios, valuation, compliance strategies
Division Two | Judicial Classification:
📚 Alphabetical Listing of Goods & Services – Citing key judgments, tariff headings & notifications
📌 Tariff Heading No. Key – Find relevant judicial precedent via chapter/heading crosswalk
👥 Ideal For:
💼 Tax Professionals & Consultants – For advisory, classification disputes, or compliance
🏢 Corporate Tax & Finance Teams – For internal structuring and tax efficiency
🧑⚖️ Government & Regulatory Officers – For inspections, training & assessments
🎓 Law & Commerce Students – For foundational and practical understanding of indirect taxation
💡 Why You Need This Book:
This is your go-to reference for mastering classification issues under Indian indirect tax law. With legislative insights, real-world disputes, and a practical lens on GST & Customs, this volume bridges the gap between legal theory and tax practice.
