CLASSIFICATION OF GOODS AND SERVICES UNDER GST / CUSTOMS & OTHER INDIRECT TAX LAWS BY RK JAIN-CA KISHORE HARJANI

Description

Classification of Goods & Services under GST/Customs & Other Indirect Tax Laws is a thoughtfully curated compendium that illuminates one of indirect taxation’s most critical yet nuanced areas—classification. Designed to provide both conceptual foundations and granular, case law–driven insights, this book explores the legislative framework, interpretative guidelines, and practical references necessary for accurate classification under GST, Customs, and other indirect tax regimes in India. It seamlessly blends theoretical discussions with exhaustive judicial rulings and departmental clarifications, ensuring readers are fully equipped to navigate complex classification challenges.

This book is intended for the following audience:

• Tax Professionals & Consultants – Chartered Accountants, Cost Accountants, and legal practitioners dealing with GST and Customs who require an in-depth reference on classification
• Corporate Tax Teams & CFOs – Ideal for in-house tax and finance departments in manufacturing, trading, and service organisations seeking clarity on product and service tax classification
• Government Officials & Regulators – A valuable resource for GST officers, Customs officials, and policymakers for reference and training purposes
• Academics & Students – Post-graduate commerce, law, and business students specialising in indirect taxes will find foundational chapters and case compilations beneficial for research and study

The Present Publication is the 1^st Edition | 2025-26, updated till 1^st April 2025. This book is authored by CA. Kishore Harjani, with the following noteworthy features:

• [Amended & Updated] Incorporates amendments, notifications, and circulars effective up to April 2025, reflecting the most recent legal positions
• [Extensive Case Law Coverage] Presents landmark judicial decisions from the erstwhile Central Excise, Service Tax, and Sales Tax eras, right through to GST and Customs, with detailed references
• [Alphabetical Judicial Classification] Division Two systematically organises case laws for quick look-up of product- or service-specific precedents
• [Practical Insights on Composite & Mixed Supplies] Special focus on classification pitfalls around bundled supplies and the differentiation between goods and services
• [Methodical Explanations] Breaks down the Harmonised System of Nomenclature (HSN), interpretative rules, and classification principles for ease of understanding
• [Cross-referencing Tools] Features a ‘Tariff Heading No. Key’ to judicial decisions, enabling readers to locate the relevant ruling or section swiftly
• [User-friendly Layout] Each segment is arranged to facilitate quick referencing—be it case laws, statutory provisions, or conceptual clarifications
• [Practical Checklists] Throughout the chapters, the reader will find summary boxes and bullet points, aiding in faster assimilation of complex concepts
• [Authoritative Guidance] Authored by CA. Kishore Harjani, a professional with hands-on experience in indirect taxation advisory, ensures reliability and depth

The coverage of the book is as follows:

• Legal Framework

• Analyses key provisions from the Indian Constitution, the GST Acts, and the Customs Act
• Explores rules, notifications, and circulars that govern how goods/services are classified
  • Classification Schemes
• Explains the Harmonised System of Nomenclature (HSN) structure and its adaptation in India
• Looks at Customs Tariff Act provisions, including Explanatory Notes from the World Customs Organisation (WCO)
  • Principles & Methods of Classification
• Detailed discussion on general rules of interpretation, essential characteristics, and practical examples
• Highlights the role of explanatory notes and judicial precedents in guiding correct classification
  • Specific Issues & Challenges
• Tackles complexities around distinguishing between goods vs. services, composite vs. mixed supplies, and classification of capital goods vs. consumables
• Addresses practical dilemmas in splitting or merging goods and services for tax efficiency
  • Judicial Perspectives
• Compilation of rulings that shaped tax classification from 1978 to the present
• Alphabetical listing of products/services
  • Division-wise Layout
• Division One– Conceptual overview with seven chapters detailing GST classification of goods/services, Customs classification, interpretation rules, special topics, and composite supply concepts
• Division Two– Comprehensive judicial classification, featuring a Key to Tariff Heading Numbers and case law extracts sorted alphabetically

The structure of the book is as follows:

• Division One | Conceptual Overview

• Introduction– Purpose, benefits, and inherent complexities of classification
• Classification of Goods under GST– Focus on HSN structure, Indian context, and relevant case references
• Classification of Goods under Customs– Customs Tariff Act application, WCO guidance, and advisory opinions
• Classification of Services under GST– Nature of taxable services, cross-border considerations, and practical illustrations
• Principles & Methods– How to interpret headings, sub-headings; clarifications from the judiciary
• Specific Issues & Challenges– Detailed coverage on goods vs. services disputes, multiple supply scenarios, and valuation complexities
• Composite & Mixed Supplies– Definitions, sector-specific examples, and advanced rulings commentary
  • Division Two | Judicial Classification
• Classification of Goods– An alphabetical index of goods referencing leading judgments, relevant notifications, and departmental clarifications
• Classification of Services– A parallel index for service-specific rulings, bridging older laws (Service Tax, Sales Tax) with current GST practice
• Tariff Heading No. Key– A specialised tool mapping Tariff Headings to historical and current rulings