Classification in GST

Classification in GST is a specialized, practice-oriented commentary on the classification of supplies under GST, built on a rigorous, rule-based methodology rather than rate charts or ‘common sense’ shortcuts. It treats classification as a six-step legal exercise, starting from whether there is a supply at all, and moving through object identification, tariff mapping, exemptions, reverse charge, cess and composition. Leaning heavily on the Customs Tariff Act, HSN, and UN CPC, the book demonstrates how GST classification is not a matter of intuitive labelling but of strict legal taxonomy. It systematically dismantles casual approaches—such as ‘when in doubt, levy 18%’ or blindly relying on sales tax/VAT schedules, AIS/26AS, accounting heads, or packaging declarations—and replaces them with a coherent framework grounded in statute, rules of interpretation, allied laws, and judicial decisions.