{"title":"Customs","description":"","products":[{"product_id":"customs-tariff-of-india-2026-2027","title":"Customs Tariff of India 2026-2027","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eR.K. Jain's Customs Tariff of India \u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003eis the authoritative, single-source compilation of the law, rates and exemptions governing the import and export of goods into and out of India. Across two volumes, it brings together the complete Customs Tariff Act 1975, the full Import Tariff (First Schedule) and Export Tariff (Second Schedule), the IGST levy on imports, and every parallel impost that attaches at the border—cesses, surcharges, additional and special duties, and the trade-remedy duties (\u003cem\u003eanti-dumping, countervailing and safeguard\u003c\/em\u003e). The defining strength of the work is integration: against each tariff heading, the reader finds not only the statutory rate but the effective rate after exemptions, the applicable trade-remedy duties, and the relevant departmental clarifications and case law, so that landed-cost and duty-liability questions can be settled within a single Chapter. This Edition incorporates the newly enacted Health Security se National Security Cess (HSNS Cess) regime and the recast Baggage Rules 2026. In continuous publication since 1979, it remains the standard working tariff of the Indian customs and trade-tax community.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis publication is indispensable for stakeholders who require classification certainty, effective-rate accuracy, exemption defensibility, and audit- or litigation-grade traceability, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCustoms And Indirect-Tax Practitioners, Advocates and Chartered Accountants\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003eadvising on classification, valuation, exemption eligibility and duty computation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eImporters, Exporters, Customs Brokers (CHAs) and EXIM\/Foreign-Trade Functions\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003edetermining landed cost, effective duty and FTA preference\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCustoms and CBIC Field Officers\u003c\/em\u003e\u003c\/strong\u003e—appraising, assessment, audit, SVB and origin-verification groups\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCorporate Indirect-Tax, Supply-Chain, Sourcing and Treasury Teams\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003emanaging tariff and trade-remedy exposure\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eIn-House Counsel and Compliance Teams\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ehandling anti-dumping, countervailing and safeguard proceedings and refunds\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eAcademic Institutions, Law and Commerce Libraries\u003c\/em\u003e\u003c\/strong\u003e, and candidates in indirect-tax and international-trade examinations\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 85\u003csup\u003eth\u003c\/sup\u003e Edition | 2026-27, amended by Finance Act 2026 and updated till 15\u003csup\u003eth\u003c\/sup\u003e May 2026. This book is edited by \u003c\/span\u003e\u003cspan\u003eCentax's Editorial Board \u003c\/span\u003e\u003cspan\u003ewith the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eLaw, Rates and Effective Duty in One Place\u003c\/strong\u003e] Statutory text, the tariff schedules and every linked levy are consolidated so the effective rate of duty can be derived without consulting separate publications\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePer-Chapter Integrated Treatment\u003c\/strong\u003e] For each tariff Chapter, the basic rate is followed, in a fixed order, by tariff values (\u003cem\u003ewhere prescribed\u003c\/em\u003e), anti-dumping and countervailing duties, safeguard duties, exemption notifications, and departmental clarifications and case law\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eJumbo Exemption Notification\u003c\/strong\u003e] The consolidated exemption and effective-rate notification covering specified goods of Chapters 1 to 98 (\u003cem\u003eread with section 25(4A) of the Customs Act 1962\u003c\/em\u003e), the principal reference point for concessional and effective rates, is included\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eUpdated \u0026amp; Amended\u003c\/strong\u003e] Fully reconciled with the Finance Act 2026 and all subordinate legislation up to the cut-off date; omitted and superseded provisions (\u003cem\u003ee.g. Education Cess, Secondary \u0026amp; Higher Education Cess\u003c\/em\u003e) are retained as marked entries for continuity\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eHealth Security se National Security Cess (HSNS Cess)\u003c\/strong\u003e] The HSNS Cess Act 2025 and HSNS Cess Rules 2026 with departmental FAQs, together with the allied Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules 2026 are included\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eNew Baggage Framework\u003c\/strong\u003e] The recast Baggage Rules 2026 and the Customs Baggage (Declaration and Processing) Regulations 2026 are included\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eLatest Trade-Agreement and Assessment Rules\u003c\/strong\u003e] The India–EFTA (TEPA) Rules 2025 and the Customs (Finalisation of Provisional Assessment) Regulations 2025 are included\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eBuilt-In Computation Guidance\u003c\/strong\u003e] A 'How to use this Tariff?' guide and a worked 'How to calculate the effective rate of import duty' illustration that sets out the order in which BCD, Social Welfare Surcharge, cesses and IGST are calculated\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48851763888347,"sku":null,"price":3495.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1779694351194_1_9789349247604_Detail-page.jpg?v=1780914095"},{"product_id":"customs-tariff-igst-foreign-trade-policy-rate-reckoner-2026-27","title":"Customs Tariff, IGST \u0026 Foreign Trade Policy Rate Reckoner 2026-27","description":"\u003cp\u003e\u003cem\u003eR.K. Jain's Customs Tariff IGST \u0026amp; Foreign Trade Policy Rate Reckoner\u003c\/em\u003e\u003cspan\u003e \u003c\/span\u003eis a purpose-built desk reckoner rather than a bare reproduction of the tariff schedule, and the distinction governs everything about how it is built. In ordinary practice, arriving at the true duty cost of an imported good is not a single act of reading but an act of construction: the user must locate the heading in the tariff, run down the chain of general and specific exemption notifications to find what actually applies, carry the result across to the IGST rate schedule, factor in the cesses and the surcharge in the correct order, and then cross-check the Foreign Trade Policy to confirm the goods may be imported at all and on what conditions. Four documents, four lookups, and four opportunities for error.\u003c\/p\u003e\n\u003cp\u003eThe editorial proposition of this book is that all of that should already have been done, and that the user should read a finished position off one line. For each tariff item, it pre-computes the effective rate after exemptions, sets the basic rate, the preferential rate, the surcharge, the cesses, and the IGST rate alongside it, consolidates them into a single total import duty rate, and places the import and export policy status in the same row.\u003c\/p\u003e\n\u003cp\u003eThe two volumes are split by function and not by subject, which is the key to using them well:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cspan\u003eVolume 1 is the surface that a practitioner computes from\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eVolume 2 is the source library that the practitioner verifies against\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eThe two are stitched together by a disciplined apparatus of footnotes and notification cross-references\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe whole work is brought up to date with the Finance Act 2026 and the notification and policy stream up to 15-05-2026, so that the position being read is the live one and not a lagged approximation.\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis publication is specifically designed for users who require precision, completeness, and speed in Customs duty computation and trade compliance, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCustoms and EXIM Consultants\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ewho need to state a landed-duty figure and an import or export permissibility in the same breath, defensibly and at speed, and who are answerable for the number they give\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eIndirect-Tax and GST Practitioners\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ewho must carry the IGST-on-imports component through correctly, charge it on the right base, and reconcile it against the customs levies sitting beneath it\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eImporters, Exporters and In-House Trade-Compliance, Costing and Procurement Teams\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003epricing cross-border sourcing decisions, where a single misread cess can move a margin\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCustoms House Agents, Brokers and Freight Forwarders\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eworking line by line through bills of entry and shipping bills under time pressure\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eCustoms Officers and CBIC Field Officials\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eassessing duty and policy at the desk, who need the rate, the condition and the supporting authority in one place\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eChartered Accountants, Company Secretaries, Cost Accountants and Advocates\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ewho need not only the rate but the governing notification and the relevant ruling located together, so that an opinion or a reply can be drafted from a single open book\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eTrade-Policy and Supply-Chain Analysts\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003emodelling the duty effect of a Free Trade Agreement or a sourcing shift, who need country-of-origin concessions mapped rather than hunted\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 6\u003csup\u003eth\u003c\/sup\u003e Edition, amended by the Finance Act 2026 and updated till 15\u003csup\u003eth\u003c\/sup\u003e May 2026. This book is edited by CA. Kishore Harjani, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eThe Single-Line Duty Position\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cem\u003eThe duty row as the organising idea\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe heart of the book is a single twelve-column tariff line carried in every customs chapter—Tariff Item, Description of goods, Unit, Basic %, Preferential %, Effective %, SWS %, IGST %, Total %, Import Policy, Export Policy and Import Policy Remarks—laid out so that rate computation and policy clearance are read across one row rather than reconstructed from separate books\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cem\u003ePre-resolved effective rates\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe editorial labour of running the applicable general and specific exemptions against the statutory rate has already been performed, so the reader consumes an effective rate instead of deriving one, while the exemption that produced it stays traceable through the footnote system rather than being silently absorbed\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cem\u003eA worked computation worksheet\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eA fully demonstrated Total Customs Duty calculation makes the levy cascade explicit, showing not merely the rates but the base on which each component bites—the surcharge on the duty block, the IGST on value-plus-duties—so that a less specialist user can see precisely how the columns of a row resolve into a single total, and the most common practitioner error, applying a levy to the wrong base, is designed out\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eThe Self-Contained Chapter\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cem\u003eSelf-contained chapter modules\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eEvery chapter closes with its own anti-dumping and safeguard duty rates, customs exemptions, chapter-level Free Trade Agreement position, product-specific E-way Bill exemptions and chapter-relevant GST rates, and its judicial pronouncements, advance rulings and departmental clarifications, so that a single chapter functions as a complete working unit and a user rarely has to leave it mid-task\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cem\u003eA genuine FTA concordance rather than a generic note\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eEach chapter carries a country-by-country table—exporting country, the precise concession notification with its date, a pointer to the matching General Exemption number in Volume 2, and the nature of the benefit (\u003cem\u003ereduction in BCD, exemption in BCD and\/or AIDC, and so on\u003c\/em\u003e)—which converts preferential-duty checking from a research exercise into a lookup\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cem\u003eA disciplined footnote apparatus\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eExemptions specific to an eight-digit item sit at the line itself; exemptions that run chapter-wide or attach at the two-to-six-digit level, together with the finer IGST distinctions such as pre-packaged-and-labelled versus loose, are carried as numbered footnotes beneath the table—a design choice that keeps the main grid uncluttered without discarding the conditions that change the answer\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eFindability and Navigation\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cem\u003eThe Commodity Index as the principal way in\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eVolume 2 closes with an exhaustive alphabetical index that routes a plain-language product name to its exact tariff item, frequently to the eight-digit level and broken out by sub-variety, cross-reference and end use, so that a user who knows the goods but not the classification can still reach the right row in seconds—in practice, the index is how most working users enter the book\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cem\u003eNavigational engineering across 3,400 pages\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eA Part-prefixed pagination scheme and running headers carrying the chapter number and title on every spread make this bulk genuinely thumb-navigable, so the\u003cstrong\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003ephysical act of finding a page does not itself become the bottleneck\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eVerification Built In\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e\u003cem\u003eA two-way reference design\u003c\/em\u003e\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe working rows and footnotes in Volume 1 point outward to the notifications, IGST provisions, annexures and rules-of-origin in Volume 2, so that verification is a directed jump to a known place rather than an open search, and the reader can always test a printed effective rate against its underlying authority\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe coverage is organised as a deliberate division of labour between the two volumes—Volume 1 is the surface you compute from, Volume 2 is the library you verify against—and that split is what makes the set usable rather than merely complete\u003c\/span\u003e\u003c\/p\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48851774406875,"sku":null,"price":3795.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/custom.jpg?v=1780914558"},{"product_id":"classification-of-goods-and-services-under-gst-customs-other-indirect-tax-laws","title":"Classification of Goods and Services under GST\/Customs \u0026 other Indirect Tax Laws","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eClassification of Goods \u0026amp; Services under GST, Customs \u0026amp; Other Indirect Tax Laws\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is a definitive, litigation-grade reference work devoted to one of the most technically complex and dispute-intensive areas of Indian indirect taxation—classification. Far from being a mere tariff or rate-selection exercise, classification lies at the heart of indirect tax compliance and controversy. It determines not only the applicable GST rate or customs duty, but also eligibility for exemptions, valuation linkages, input tax credit availability, import and export treatment, applicability of trade policy restrictions, preferential tariff benefits under FTAs, and ultimately, litigation outcomes. This book approaches classification as a structured legal discipline, governed by statutory rules, interpretative principles, administrative guidance, and judicial precedent. It integrates doctrinal clarity with practical applicability. This Edition reflects the maturity of post-GST classification jurisprudence while preserving continuity with principles developed under the erstwhile Central Excise, Service Tax, and Sales Tax regimes. What distinguishes this publication is its dual character. It functions simultaneously as:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cspan\u003eA conceptual rulebook, explaining how classification must be undertaken under GST and Customs, and\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eA judicial classification compendium, showing how goods and services have been classified by courts, tribunals, and authorities over time, supported by circulars and notifications.\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe result is a single, authoritative volume that supports decision-making, compliance, and defensible litigation strategy.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is designed for professionals and institutions for whom classification accuracy is critical and consequential, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eGST and Customs Practitioners\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e handling advisory, audits, and disputes\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eChartered Accountants, Cost Accountants, and Indirect Tax Consultants\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eLegal Professionals\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e appearing before adjudicating authorities, tribunals, and courts\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eCorporate Tax, Finance, and Supply-chain Teams\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e dealing with rate disputes and classification risk\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eImporters, Exporters, Manufacturers, and Service Providers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eDepartmental Officers, Audit Teams, and Revenue Authorities\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eAdvanced Students and Researchers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e specialising in indirect tax law\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 2\u003csup\u003end\u003c\/sup\u003e Edition, updated till 31st January 2026. It is authored by CA. Kishore Harjani, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eEnd-to-end Classification Framework\u003c\/strong\u003e] Comprehensive treatment of classification of both goods and services across GST, Customs, and allied indirect tax laws\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eTariff Heading No. – Key to Classification\u003c\/strong\u003e] Dedicated Tariff Heading Number Keys for goods and services, enabling rapid location of judicially settled classifications\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eHSN \u0026amp; GRI-Centric Analysis\u003c\/strong\u003e] 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\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eGST–Customs Alignment Explained\u003c\/strong\u003e] Demonstrates how GST classification of goods follows the Customs Tariff framework, ensuring consistency in interpretation and rate application\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eServices Classification Decoded\u003c\/strong\u003e] Clear explanation of the GST services classification scheme under Chapter 99, including its linkage with CBIC explanatory notes and the UNCPC framework\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eExtensive Judicial Coverage\u003c\/strong\u003e] Exhaustive compilation of classification rulings under Central Excise, Service Tax, VAT, GST, and Customs, reflecting continuity and evolution of principles\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eCirculars \u0026amp; Notifications Integrated\u003c\/strong\u003e] Relevant CBIC circulars, instructions, rate notifications, and press releases are embedded within the classification discussion\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eComposite \u0026amp; Mixed Supply Analysis\u003c\/strong\u003e] In-depth statutory and judicial analysis of bundled supplies, with practical illustrations and tax impact assessment\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003e[\u003cstrong\u003eLatest Judicial Classification\u003c\/strong\u003e] Dedicated coverage of recent and emerging classification decisions to reflect current jurisprudential trends\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48851818315995,"sku":null,"price":1795.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/newbook.jpg?v=1780914959"}],"url":"https:\/\/legalmatrixpublications.com\/collections\/customs.oembed","provider":"Legal Matrix Publications","version":"1.0","type":"link"}