R.K. Jain's Classification of Goods and Services under GST/Customs & Other Indirect Tax Laws

R.K. Jain’s Classification of Goods and Services under GST/Customs & Other Indirect Tax Laws – 1st Edition 2025 is a comprehensive reference guide that meticulously categorizes goods and services under GST, Customs, and related indirect tax laws. Drawing from decades of jurisprudence and departmental clarifications, this book is a valuable resource for tax professionals, consultants, legal practitioners, and businesses navigating the complexity of tax classification.

It provides detailed classification with HSN/SAC codes, legal references, case law, and practical notes, ensuring accurate tax treatment and compliance under various tax regimes.

📘 Key Features:

• Exhaustive classification of goods and services under HSN/SAC codes

• Includes GST Tariff, Customs Tariff, and relevant notifications

• Detailed cross-referencing with case law and legal provisions

• Practical guidance on classification disputes and solutions

• Aids in determination of applicable tax rates, exemptions, and valuation

• Covers recent updates, judicial rulings, and CBIC clarifications

📚 Contents Overview:

1. Introduction to Classification under Indirect Taxes

2. HSN-based Classification under GST

3. SAC-based Classification of Services

4. Customs Tariff Act Classification

5. Principles & Rules of Interpretation

6. Exemption Notifications & Schedules

7. Case Law Digest on Classification

8. Valuation Issues & Clarifications

9. Sector-wise Classification (e.g., Pharma, Real Estate, Tech Services)

10. Recent Circulars and Advance Rulings

🎯 Useful For:

• Indirect Tax Consultants

• Chartered Accountants and Lawyers

• Customs Brokers and Importers

• Tax Departments of Companies

• GST Practitioners and Legal Experts