Classification in GST is a specialised, practice-oriented commentary on the classification of supplies under GST, built on a rigorous, rule-based methodology rather than rate charts or 'common sense' shortcuts. It treats classification as a six-step legal exercise, starting from whether there is a supply at all, and moving through object identification, tariff mapping, exemptions, reverse charge, cess and composition. Leaning heavily on the Customs Tariff Act, HSN, and UN CPC, the book demonstrates how GST classification is not a matter of intuitive labelling but of strict legal taxonomy. It systematically dismantles casual approaches—such as 'when in doubt, levy 18%' or blindly relying on sales tax/VAT schedules, AIS/26AS, accounting heads, or packaging declarations—and replaces them with a coherent framework grounded in statute, rules of interpretation, allied laws, and judicial decisions.

This book is intended for the following audience:

• Indirect Tax Practitioners, Consultants & Law Firms advising on GST rates, exemptions, composition schemes, RCM liability, valuation and ITC, and who need a defensible, structured way to determine 'what is being supplied' and 'under which entry'
• In-House Tax, Finance & Compliance Teams in sectors like manufacturing, trading, real estate, hospitality, e-commerce, financial services, infrastructure, education and healthcare, who must design and document classification positions that can withstand audits and investigations
• Litigation Professionals & Counsel appearing before adjudicating authorities, appellate forums and courts, who require an integrated view of classification across GST, Customs, Excise, VAT, Contract law and Property law jurisprudence
• Senior GST Officers & Departmental Teams engaged in issuing SCNs, adjudication, audit