GST TARIFF OF INDIA 

14th Edition 2021-22 By R.K. Jain

 GEM ID -5116877-74763421957

R.K. Jain’s GST Tariff of India with GST Rates & Exemption of Goods & Services provides complete details about the Taxability & GST Rates along with Ready Reckoner for GST Rates, GST Notifications, and Advanced Rulings & Case Laws. It also incorporates basic details, such as:

• How to use GST Tariff?
• How to Calculate Tax under GST
• Introduction to GST Tariff
• Classification of Goods & Services under GST
• List of Nil Rated/Exemption/Non-Taxable Goods under CGST, IGST, SGST & UTGST
• List of Nil Rated/Exemption/Non-Taxable Services under CGST, IGST, SGST & UTGST
• Exemption to Small Taxpayers with annual turnover up to INR 40 Lakh/20 Lakh/10 Lakh (Threshold Exemption)
• Composition Scheme for payment of 1% or 5% GST on Annual Turnover of Goods and Restaurant Service up to INR One and a half crore/75 lakh in a Financial Year
• New Composition Scheme w.e.f. 1-4-2019 for intra-State supplies of services or goods or both on payment of 6% GST (3% CGST + 3% SGST) on Annual Turnover up to INR 50 lakh in a Financial Year for taxpayers not covered under the existing composition scheme for goods and Restaurant services
• Reverse Charge Mechanism (RCM) under GST for Goods & Services
• C.B.I.&C.’s FAQs on Classification of Goods & Services and Rates of GST
• Statutory Provisions for GST levy, Rate of Tax, Exemptions —CGST Act, 2017 (Extracts)
• Interpretative Rules, as applicable to GST Tariff
• List of Abbreviations used in the Tariff

The Present Publication is the 14^th Edition, authored by R.K. Jain, as amended by the Finance Act 2021 & Updated till Notifications issued on 14-06-2021.