This meticulously updated referencer by CA. Kishore Harjani offers a complete exploration of goods and services classification under GST, Customs, and other indirect tax regimes. It incorporates amendments up to April 2025 and blends conceptual foundations with extensive judicial rulings on topics like HSN, interpretative rules, and composite/mixed supplies. Divided into two sections—conceptual overview and judicial classification—the book provides alphabetical listings of case laws and a specialised Tariff Heading Key for quick reference. Its user-friendly structure, practical checklists, and cross-referencing tools support faster comprehension. Ideal for tax professionals, corporate teams, regulators, and students, it ensures clarity and depth in navigating complex classification challenges.
