Commercial's GST Tariff and Exemptions (on Goods & Services) – 2nd Edition 2025 provides a comprehensive, updated, and structured compilation of GST rates and exemptions effective from 22 September 2025. This edition includes revised tariff schedules, updated notifications, circulars, and clarifications issued by the government. Designed for tax practitioners, accountants, businesses, and students, the book offers easy-to-understand GST classifications, exemption lists, rate changes, and compliance requirements. Its detailed presentation and up-to-date coverage make it an indispensable reference for navigating India’s evolving GST framework with accuracy and confidence.