Classification in GST

Classification in GST offers a rigorous, rule-based framework for determining the correct GST classification of supplies—moving far beyond rate charts, presumptions or 'common parlance'. Using a structured six-step methodology grounded in the Customs Tariff Act, HSN, and UN CPC, it clarifies the distinction between supply and no-supply, object identification, tariff mapping, exemptions, RCM, cess, and composition. The book dismantles unreliable practices, such as defaulting to 18% or relying on VAT-era logic, accounting heads, or AIS/26AS, and instead anchors classification in statute, interpretative rules, and judicial principles. Rich with case law and allied law integration, it equips practitioners to defend classification decisions with precision. The 2026 Edition is updated with notifications up to 15-11-2025, offering one of the earliest and most authoritative analyses of the post-September 2025 GST restructuring.