Taxmann Your Queries on GST 2.0 by Kishore Harjani Oct 2025 Edition

Taxmann Your Queries on GST 2.0 by Kishore Harjani Oct 2025 Edition

Taxmann Your Queries on GST 2.0 by Kishore Harjani Oct 2025 Edition

Content

• Indirect Tax Consultants & Litigation Teams needing sector-wise rate maps, anti-profiteering positions and transition treatments
• CFOs/Tax Heads & In-house GST Teams who must recast MRPs, pass on benefits, re-paper contracts, adjust credits, and cleanly handle returns/re-invoicing
• Accountants & CA/CMA/CS preparing returns, audits and reconciliations where time-of-supply and credit rules intersect with rate change
• Sector Stakeholders in FMCG, pharma/medical, education, textiles, auto, electronics, logistics/GTA, hotels, e-commerce, local delivery/ECO and entertainment
• Consumer-facing Brands & Legal/Metrology Teams implementing MRP changes and disclosures under Legal Metrology and NPPA directions

The Present Publication is the October 2025 Edition, incorporating Notifications issued on 17-09-2025. It is authored by CA. Kishore Harjani, with the following noteworthy features:

• [Sector-wise Impact Mapped with HSN-wise Tables] Crisp ‘What changed/What remains the same’ tables for goods and services—so teams can re-tag SKUs and services quickly
• [Anti-profiteering & Consumer-law Alignment] How to evidence ‘commensurate reduction’, what survives via CPA/CCI, and how to handle grammage vs. price in low-price packs
• [MRP under Legal Metrology & NPPA] Revised price stickers, unit-price rounding, sector exceptions (scheduled drugs), and communication duties down the chain
• [Credit & Cash-flow Clarity] When to reverse ITC on exemption (Sec. 18(4)/Rule 44), why refund of accumulated ITC is limited after mere rate cuts, and how inverted duty refunds work
• [Transition ‘Edge Cases’] Pre/post-change supplies, advances, returns, credit notes vs. financial credit notes (when recipient hasn’t reversed ITC), re-invoicing, long-term fixed-price contracts
• [E-way Bill Continuity] Confirms no re-issue needed for goods already in transit; validity unaffected by rate change
• [Official FAQs, Worked Examples & Matrices] Consolidated Government clarifications across insurance, hotels/beauty services (5% without ITC), job work (5%/18%), multimodal transport, ECO/local delivery, automobiles, beverages, textiles and renewables
• [Annexures] CBIC price-tracking format; Legal Metrology permissions/waivers; NPPA instructions for drugs/devices; extended packaging-material usage timelines
• [Author Credibility] CA. Kishore Harjani brings two decades of indirect-tax practice across multiple sectors, Big-4 engagements, government trainings, and prior authorship on classification, tariff and FTP—assuring both depth and practicality
• [Use Cases] Ideal as a desk-companion for price-reset programmes, statutory audits, consumer-law exposure reviews, and Board-level briefings on GST 2.0’s commercial impact

The coverage of the book is as follows:

•  Introduction
•  What has Changed/What Remains the Same
•  General FAQs
• Whether To Pass on The Benefit
• How To Pass on The Benefit
• Impact on Accumulated ITC
• Handling Transitional Challenges
• Modifying E‑way Bills for Goods in Transit
• FAQs Issued by Government