Centax’s Classification of Goods and Services under GST/Customs & other Indirect Tax Laws By Kishore Harjani – 2nd Edition January 2026.

The “Litigation-Grade” Guide to HSN & SAC Disputes

First, classification is the most dispute-intensive area of Indirect Tax. Specifically, a wrong HSN code doesn’t just mean a wrong rate. Furthermore, it directly affects your Exemptions, Input Tax Credit (ITC), and Import Duties.

Consequently, CA. Kishore Harjani’s 2nd Edition approaches classification as a serious legal discipline, not just a clerical task. In fact, it functions as both a Conceptual Rulebook and a comprehensive Judicial Compendium. Therefore, it perfectly bridges the gap between the “Old Law” principles and the modern GST regime.

Key Features & Inclusions

• Tariff Heading No. Key: First, it includes a highly unique search tool. Consequently, this allows you to locate relevant Case Laws directly by simply looking up the Tariff Heading (HSN/SAC).

• Judicial Classification Compendium: Additionally, it features an alphabetical compilation of goods and services. Specifically, it clearly shows how Courts and Tribunals have classified items over time, including relevant rulings from the Central Excise era.

• Composite & Mixed Supply Analysis: Furthermore, it provides an in-depth statutory analysis of “Bundled Supplies.” For instance, it uses practical illustrations to determine if a ‘Gift Hamper’ is a mixed supply.

• GST-Customs Alignment: Moreover, it clearly explains how GST classification fully relies on the Customs Tariff framework. As a result, this ensures strict consistency for importers who need to align their Bill of Entry with domestic Tax Invoices.

• Integrated Legal Guidance: Finally, it smoothly embeds relevant CBIC Circulars and Rate Notifications directly within the classification discussion. Therefore, it provides a complete and reliable compliance picture.

Who is this Book For?

• Litigators & Consultants: First and foremost, it is absolutely essential for drafting appeals. Specifically, it helps you logically prove that a product’s “Essential Character” justifies a lower tax rate.

• Importers & Exporters: Additionally, it helps trade professionals clearly understand trade policy implications to confidently claim correct FTA benefits.

• Corporate Tax Teams: Furthermore, it is perfect for determining the exact tax treatment of complex “Bundled Services” to safely avoid future demands.

• Departmental Officers: Finally, it is actively used as a trusted reference to carefully verify if a taxpayer’s self-assessment perfectly aligns with judicial precedents.