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The Goods and Services Tax Practitioners Association of Maharashtra
The Goods & Services Tax Practitioners’
Association of Maharashtra (formerly known as The Sales Tax Practitioners’ Association of Maharashtra / STPAM)
E-Books Sept-2025

Index

President's Message

Part 2

Managing Committee Members

Part 3

Publication Committee

Part 4

4. Rate Schedule
4.1 Construction Sector
4.2 Consumer Electronics
4.3 Consumer Products
4.4 Education Sector / Stationary Sector
4.5 Engines, Pumps & Power Equipment
4.6 Renewable & Environmental Equipment
4.7 Communication & Defence Equipment
4.8 Food Items
4.9 Medical Sector
4.10 Paper Sector
4.11 Agriculture, Animal & Marine Products
4.12 Plant based extracts, Oils & Fertilizers
4.13 Chemicals & Industrial Inputs
4.14 Agriculture Machinery & Tractor Equipment
4.15 Leather & Textiles
4.16 Household Items
4.17 Art, Culture & Miscellaneous
4.18 Energy & Fuels
4.19 Luxury / Sin Goods
4.20 Miscellaneous
4.21 Job Work Sector
4.22 Other Services
4.23 Transportation Sector

Part 5

5. Impact Analysis :
5.1 Next-generation GST reforms
5.2 GST Rate Notifications are issued in supersession of the Earlier/old Notifications
5.3 GST Rates on Supply of Goods
5.4 GST Rates on Supply of Services
5.5 Government has directed the trade & industry to pass on the benefit
5.6 Anti-profiteering measure
5.7 Methodology to identify profiteering
5.8 Certain illustrations of GST rate changes for supply of Goods
5.9 Interpretation guide for GST Rate Schedule Entries under Notifications issued under GST Act
5.10 Summary for Interpretation of rate Notifications
5.11 Certain illustrations of GST rate changes for supply of Services
5.12 Time of supply & Tax rate applicability
5.13 Debit or Payment of availed ITC on inputs
5.14 Summary for reversal of ITC
5.15 Goods/ Services when purchased
5.16 Will the e-way bills have to be cancelled
5.17 Discounts

Part 6

6. Conclusion
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