Classification of Goods and Services under GST/Customs & other Indirect Tax Laws by Kishore Harjani | CENTAX Books

Classification of Goods & Services under GST, Customs & Other Indirect Tax Laws is a definitive, litigation-grade reference on one of the most complex and dispute-prone areas of Indian indirect taxation—classification. It explains classification as a structured legal exercise that determines GST rates, customs duty, exemptions, valuation, ITC eligibility, trade compliance, and litigation outcomes, rather than a mere tariff lookup. The book uniquely combines a clear conceptual framework for applying classification principles with an exhaustive compendium of judicial decisions on how courts and authorities have classified goods and services. Updated till 31st January 2026, it captures mature post-GST jurisprudence while preserving continuity with pre-GST regimes. The result is a single, authoritative resource for informed decision-making, compliant implementation, and defensible litigation strategy.