GST on Services by S.S. Gupta – 2nd Edition 2023

Description

This book is a comprehensive commentary on the law relating to GST on services. It caters to a broad spectrum of specific problems on GST on services (totalling 45+ services) supplied by the supplier to the business entity or consumer. This book is divided into three sections, which are listed as follows:

• Section 1 – Incorporates discussion on General Provisions of Supply, Classification, Valuation, Registration, Payment under Reverse Charge and Refunds
• Section 2 – Incorporates provisions of Input Tax Credit
• Section 3 – Incorporates discussion on each of the Specific Services

The Present Publication is the 2^nd Edition, amended by the Finance Act 2023, CGST (Amendment) Act 2023, IGST (Amendment) Act 2023 and updated till 10^th September 2023. This book is authored by S.S. Gupta with the following noteworthy features:

• [Categorisation of Different Types of Services in 45+ Categories] along with separate chapters that are incorporated to deal with the issues of each category of service
• [Discussions are Supported by Case Laws] rendered in the context of Service Tax or Excise Duty
• [Reference to Circulars] issued under Service Tax & GST that are relevant to the discussions are also stated in each chapter
• [Interpretation of Statutory Provisions are Supported by Case Laws & Circulars] which will enable supplier of services to comply with the statutory provisions
• [Illustrations/Examples]The provisions are also explained in different places by way of giving examples
• [Simple & Lucid Language] The thirst of the book is to explain the provisions in layman’s language so that it is understood very easily

The detailed contents of the book are as follows:

• Division One – Overview of GST

• • Basic Concepts and Definition
  • Meaning and Scope of Supply and Levy of GST
  • Non-taxable Supplies
  • Payment under Reverse Charge
  • Time of Supply and Change in Rate of Tax
  • Place of Supply
  • Value of Supply
  • Job Work, Scrap & Waste Generated at Job-Worker
  • Electronic Commerce Operator & Collection of Tax at Source
  • Tax Deducted at Source
  • Exemptions
  • Composition Levy
  • Export & Import of Services (including Supplies to SEZ)
  • Registration
  • Taxable Person, Tax Invoice, Credit & Debit Notes
  • Refund of Taxes
• Division Two – Input Tax Credit
  • Input
  • Input Service
  • Capital Goods
  • Utilisation of Input Tax Credit
  • Conditions, Time Limit and Documentation for Availment of Credit
  • Common Inputs and Input Services for Exempted and Taxable Supplies
  • Removal of Input, Capital Goods and Waste, including for Job Work
  • Input Service Distributor
• Division Three – GST Provisions for Specific Services
  • Accommodation Services
  • Advertisement Services
  • Agents/Intermediaries
  • Agriculture Income
  • Authors, Journalist, Music Composer, Photographer, Artist
  • Banking Services
  • Betting, Gambling & Lottery Services
  • Broadcasting
  • Charitable Organisation/Religious Trust
  • Cleaning Services
  • Clubs or Associations
  • Construction – Residential
  • Construction – Commercial
  • Courier Services
  • Education and Related Services
  • Entertainment and Amusement
  • Financial Services
  • Food Supply – Catering/Restaurant
  • Freight Forwarders
  • Goods Transport Agency Services
  • Government/Local Authorities
  • Healthcare and Veterinary Services
  • Hiring, Leasing, Licensing of Goods
  • Information Technology and Online Information and Database Access for Retrieval Services
  • Insurance Service
  • Intellectual Property Services
  • Intellectual Job Work
  • Legal Services
  • Maintenance and Repair
  • Manpower Recruitment and Supply Service
  • Mining Service
  • Merger, Demerger, Slump Sale, Acquisition, Corporate Re-structuring
  • Miscellaneous Service
  • Organising/Admission to Event
  • Port/Airport Services
  • Power Sector Services
  • Professional Services
  • Refraining, Tolerating and Act or Situation
  • Rent-A-Cab
  • Renting of Immovable Property
  • Security Services
  • Sports Related Services
  • Stock/Other Exchanges
  • Telecommunication Services
  • Testing or Analysis Services
  • Tour Operator Service
  • Transportation of Goods (Other than GST and Courier)
  • Transportation of Passengers
  • Travel Agent Services