Historical Rates Reform in GST 2.0

Commercial?s Historical Rates Reform in GST 2.0 (2nd Edition, September 2025) provides a timely and practical analysis of the most recent reforms in India?s Goods and Services Tax regime. This edition incorporates the latest notification issued on 17 September 2025, effective 22 September 2025, and offers a concise yet comprehensive guide to the newly prescribed rates and exemptions.
The book explains not just the updated tariff structures but also the underlying policy intent, sector-wise impacts, and the transitional measures that taxpayers and practitioners must take into account. Designed to be accessible and practical, it provides clarity on changes while highlighting precautionary steps to ensure compliance under the revised framework.

Key Highlights

• Latest Notification Incorporated ? Updates effective from 22.09.2025 included in detail.
• Revised GST Rates & Exemptions ? New rates on goods and services with applicable exemptions.
• Sectoral Impact ? Detailed coverage of how changes affect different industries and trade segments.
• Transition & Precautions ? Guidance on transitional challenges and precautionary steps for smooth implementation.
• FAQs on New Regime ? Practical clarifications to address common queries and compliance issues.

Utility

This book is indispensable for chartered accountants, GST practitioners, tax officials, businesses, consultants, and students who need to stay updated on the evolving GST landscape. With its clear exposition and focused treatment of the latest reforms, it serves as both a ready reference and a practical guide for day-to-day application.