Centax Classification of Goods and Services under GST/Customs & other Indirect Tax Laws By R K Jain 2nd Edition Feb 2026

Classification of Goods and Services By R K Jain

Classification of Goods and Services By R K Jain

The Present Publication is the 2^nd Edition, updated till 31st January 2026. It is authored by CA. Kishore Harjani, with the following noteworthy features:

• [End-to-end Classification Framework] Comprehensive treatment of classification of both goods and services across GST, Customs, and allied indirect tax laws
• [Tariff Heading No. – Key to Classification] Dedicated Tariff Heading Number Keys for goods and services, enabling rapid location of judicially settled classifications
• [HSN & GRI-Centric Analysis] Detailed explanation of the Harmonised System of Nomenclature (HSN), General Rules of Interpretation (GRI), Section Notes, Chapter Notes, and explanatory notes, aligned with Indian law
• [GST–Customs Alignment Explained] Demonstrates how GST classification of goods follows the Customs Tariff framework, ensuring consistency in interpretation and rate application
• [Services Classification Decoded] Clear explanation of the GST services classification scheme under Chapter 99, including its linkage with CBIC explanatory notes and the UNCPC framework
• [Extensive Judicial Coverage] Exhaustive compilation of classification rulings under Central Excise, Service Tax, VAT, GST, and Customs, reflecting continuity and evolution of principles
• [Circulars & Notifications Integrated] Relevant CBIC circulars, instructions, rate notifications, and press releases are embedded within the classification discussion
• [Composite & Mixed Supply Analysis] In-depth statutory and judicial analysis of bundled supplies, with practical illustrations and tax impact assessment
• [Latest Judicial Classification] Dedicated coverage of recent and emerging classification decisions to reflect current jurisprudential trends

The book covers classification as a legal and operational process, addressing:

• Constitutional and statutory foundations of classification
• Classification schemes under GST and Customs
• Harmonised System of Nomenclature (HSN) and its Indian application
• General Rules of Interpretation and explanatory notes
• Goods vs services distinction and borderline disputes
• Composite and mixed supplies under GST
• Valuation-linked and exemption-driven classification issues
• Import/export and trade policy implications of classification
• Judicial evolution from 1978 to the contemporary GST regime
• Administrative guidance through circulars and notifications

About the author

Kishore Harjani is a distinguished professional in indirect taxation, holding memberships in the Institute of Chartered Accountants of India (ICAI) and qualifications in law (LLB) and commerce (M.Com). With over 20 years of experience, including significant tenures at Big4 firms, he currently leads Taxmann’s Advisory & Research (Indirect Tax) practice.