Classification in GST by A. Jatin Christopher sets out a rule-based method for deciding the correct GST classification of goods and services, instead of relying on rate charts, assumptions or 'common parlance'. A six-step approach – is there a supply, what is its object, which tariff entry applies, which exemption, whether reverse charge, cess or composition applies – is grounded in the Customs Tariff Act, the HSN Explanatory Notes and the UN CPC for services.
The book explains the General Rules of Interpretation, composite and mixed supplies, and why shortcuts such as defaulting to 18%, VAT-era entries, accounting heads or AIS data are unreliable, with extensive case law. Updated with notifications to 15 November 2025, the 2026 Edition equips GST practitioners, chartered accountants, advocates and manufacturers to defend classification decisions confidently. Paperback, 700 pages.
