Classification in GST Edition 2026

Classification in GST – Edition 2026 is a focused and authoritative guide addressing one of the most critical and dispute-prone areas of GST law. Correct classification of goods and services directly impacts tax rates, exemptions, compliance, and litigation risk, making this subject indispensable for professionals and businesses. The book provides a clear explanation of HSN and SAC classification principles, interpretative rules, explanatory notes, and relevant notifications. It examines practical issues in rate determination, bundled and composite supplies, and industry-specific classification challenges. The book also discusses the role of advance rulings and judicial precedents in resolving classification disputes. Updated for Edition 2026, the book incorporates recent developments, clarifications, and case law trends. Written in a practitioner-friendly style, it serves as both a compliance guide and a litigation reference for navigating classification issues under GST.