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

Classification of Goods and Services under GST/Customs & Other Indirect Tax Laws by CA Kishore Harjani is a comprehensive reference guide that delves into the intricate aspects of classifying goods and services under India's indirect tax framework. Updated as of April 2025, this publication is tailored for tax professionals, corporate finance teams, government officials, and students seeking an in-depth understanding of classification principles.

???? Key Features

• Dual-Section Structure:

  • Division One: Provides a conceptual overview, covering the legal framework, classification schemes, interpretative rules, and challenges in distinguishing between goods and services.

  • Division Two: Offers an alphabetical compilation of judicial decisions, facilitating quick reference to case laws and precedents.

• Comprehensive Legal Framework:

  • Analyzes key provisions from the Indian Constitution, GST Acts, and the Customs Act.

  • Explores rules, notifications, and circulars governing the classification of goods and services.

• HSN and Customs Tariff Insights:

  • Explains the Harmonised System of Nomenclature (HSN) structure and its adaptation in India.

  • Discusses Customs Tariff Act provisions, including Explanatory Notes from the World Customs Organisation (WCO).

• Interpretative Guidelines:

  • Details general rules of interpretation, essential characteristics, and practical examples.

  • Highlights the role of explanatory notes and judicial precedents in guiding correct classification.

• Practical Tools:

  • Includes a 'Tariff Heading Key' mapping tariff headings to relevant case laws.

  • Features summary boxes and bullet points for faster assimilation of complex concepts.

• Extensive Case Law Coverage:

  • Presents landmark judicial decisions from the eras of Central Excise, Service Tax, Sales Tax, GST, and Customs.

  • Provides detailed references to aid in understanding classification nuances.