Classification of Goods and Services under GST/Customs & other Indirect Tax Laws

Classification of Goods & Services under GST, Customs & Other Indirect Tax Laws 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:

• A conceptual rulebook, explaining how classification must be undertaken under GST and Customs, and
• A judicial classification compendium, showing how goods and services have been classified by courts, tribunals, and authorities over time, supported by circulars and notifications.

The result is a single, authoritative volume that supports decision-making, compliance, and defensible litigation strategy.

This book is designed for professionals and institutions for whom classification accuracy is critical and consequential, including:

• GST and Customs Practitioners handling advisory, audits, and disputes
• Chartered Accountants, Cost Accountants, and Indirect Tax Consultants
• Legal Professionals appearing before adjudicating authorities, tribunals, and courts
• Corporate Tax, Finance, and Supply-chain Teams dealing with rate disputes and classification risk
• Importers, Exporters, Manufacturers, and Service Providers
• Departmental Officers, Audit Teams, and Revenue Authorities
• Advanced Students and Researchers specialising in indirect tax law

The Present Publication is the 2^nd Edition, updated till 31st January 2026. It is authored by CA. Kishore Harjani, with the following noteworthy features:

• [End-to-end Classification Framework] Comprehensive treatment of classification of both goods and services across GST, Customs, and allied indirect tax laws
• [Tariff Heading No. – Key to Classification] Dedicated Tariff Heading Number Keys for goods and services, enabling rapid location of judicially settled classifications
• [HSN & GRI-Centric Analysis] 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
• [GST–Customs Alignment Explained] Demonstrates how GST classification of goods follows the Customs Tariff framework, ensuring consistency in interpretation and rate application
• [Services Classification Decoded] Clear explanation of the GST services classification scheme under Chapter 99, including its linkage with CBIC explanatory notes and the UNCPC framework
• [Extensive Judicial Coverage] Exhaustive compilation of classification rulings under Central Excise, Service Tax, VAT, GST, and Customs, reflecting continuity and evolution of principles
• [Circulars & Notifications Integrated] Relevant CBIC circulars, instructions, rate notifications, and press releases are embedded within the classification discussion
• [Composite & Mixed Supply Analysis] In-depth statutory and judicial analysis of bundled supplies, with practical illustrations and tax impact assessment
• [Latest Judicial Classification] Dedicated coverage of recent and emerging classification decisions to reflect current jurisprudential trends