Classification of Goods and Services under GST/Customs & other Indirect Tax Laws

Classification of Goods and Services under GST / Customs & Other Indirect Tax Laws is a comprehensive and practitioner-oriented guide addressing the most litigated area of indirect taxation—classification. Correct classification determines tax rates, exemptions, eligibility for benefits, and compliance obligations, making it critical for businesses and professionals. The book provides an in-depth explanation of HSN and SAC codes, General Rules for Interpretation, explanatory notes, and principles evolved through judicial pronouncements. It integrates GST and Customs law perspectives, helping readers understand classification consistently across indirect tax regimes. With practical illustrations and references to important rulings and departmental clarifications, the book assists in resolving classification disputes and preparing defensible positions during audits, assessments, and litigation. It also addresses the impact of classification on pricing, contracts, invoicing, and compliance strategy. Ideal for GST practitioners, customs professionals, chartered accountants, tax consultants, auditors, corporate compliance teams, and legal professionals, this book serves as an indispensable reference for advisory and dispute management. Its focused treatment of classification principles makes it a must-have resource for navigating GST and Customs law with confidence.