Guide to GST on Services

Book Details

PART – A

CONCEPTS OF GST

Chapter A-1 Preamble	A1-1
Chapter A-2 Meaning of Service and key definitions	A2-1
Chapter A-3 Supply – Meaning and Scope	A3-1
Chapter A-4 Time of supply of services	A4-1
Chapter A-5 Value of supply of services	A5-1
Chapter A-6 Inter-state supply & Intra-state supply and Place of supply of services	A6-1
Chapter A-7 Levy, Rates and Exemptions	A7-1
Chapter A-8 Reverse Charge and Deemed Supplier under sec 9(5)	A8-1
Chapter A-9 Composition levy	A9-1
Chapter A-10 Input tax credit	A10-1
Chapter A-11 Input service distributor	A11-1
Chapter A-12 Refund to the Services Providers – Circumstances in brief	A12-1
Chapter A-13 Casual Taxable Person & Non-resident Taxable Person	A13-1
Chapter A-14 Job work	A14-1
Chapter A-15 E-commerce, TCS & supply of online data – Special provisions	A15-1
Chapter A-16 Tax deduction at source	A16-1

PART – B

GUIDE ON SERVICES

Chapter B-1 Works contract & construction service (other than complex construction) [HSN 9954-Part I]	B1-1
Chapter B-2 Complex and housing construction [HSN 9954-Part II]	B2-1
Chapter B-3 Services in wholesale and retail trade [HSN 9961, 9962]	B3-1
Chapter B-4 Accommodation, foods and beverage service [HSN 9963]	B4-1
Chapter B-5 Passengers transport, tour operators and travel booking agents [HSN 9964, 9985]	B5-1
Chapter B-6 Goods transport service including GTA [HSN 9965]	B6-1
Chapter B-7 Supporting service in transport sector [HSN 9967]	B7-1
Chapter B-8 Postal & courier services [HSN 9968]	B8-1
Chapter B-9 Banking, financial related services, stock brokers & chit fund [HSN 9971]	B9-1
Chapter B-10 Insurance services [HSN 9971]	B10-1
Chapter B-11 Real estate services and renting of immovable property [HSN 9972]	B11-1
Chapter B-12 Lease, Rental & Transfer of right to use goods services [HSN 9966, 9971, 9973]	B12-1
Chapter B-13 Legal services by the Advocates & the Arbitral Tribunal [HSN 9982-Part-I]	B13-1
Chapter B-14 Professional, accounting & consultancy services [HSN 9982 (Part-II), 9983(Part-I)]	B14-1
Chapter B-15 Advertising Services [HSN 9983 (Part-II)]	B15-1
Chapter B-16 Telecommunication, Broadcasting and Information Supply [HSN 9984]	B16-1
Chapter B-17 Support services [HSN 9985, 9986]	B17-1
Chapter B-18 Maintenance, repair and installation services [HSN 9987]	B18-1
Chapter B-19 Job work, Printing and Manufacturing services [HSN 9988, 9989]	B19-1
Chapter B-20 Public administration and social security services [HSN 9991]	B20-1
Chapter B-21 Education service [HSN 9992]	B21-1
Chapter B-22 Medical, Health care and Social care service [HSN 9983, 9993]	B22-1
Chapter B-23 Charitable, Religious and similar Services by Trusts, Associations, etc. [HSN 9993, 9995, 9999, etc.]	B23-1
Chapter B-24 Recreational, cultural and sporting, domestic and other services [HSN 9996 to 9998]	B24-1
Chapter B-25 Other services [HSN 9969, 9981, 9994, 9999]	B25-1
Chapter B-26 Exempt Services by and to the Government, Local Authorities, etc.	B26-1
Chapter B-27 Services relating to Agriculture	B27-1
Chapter B-28 Services by an employee to employer	B28-1

PART C

IMPORTANT LEGISLATION

Chapter C-1 The Integrated Goods and Services Tax Act, 2017	C1-1
Chapter C-2 The Integrated Goods and Services Tax Rules, 2017	C2-1

PART D

GST RATES

Chapter D-1 GST Rates - Services as on 01 April 2025	D1-1
Chapter D-2 GST Exemptions - Services as on 01 April 2025	D2-1
Chapter D-3 Rates of Compensation Cess as on 01 April 2025 - Services	D3-1
Chapter D-4 Gist of Circulars - Services	D4-1

About the Author

Rakesh Garg & Sandeep Garg

Sandeep Garg CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for almost 30 years. He has co-authored a number of books in past more than 20 years. Amongst others, his well-recognized books are:

Delhi Sales Tax Ready Reckoner
Hand Book for NGOs and NPOs
Migration to GST - Enrolment, Transition and Safeguards
GST Refund – A Practical Guide
Handbook of GST in India
GST Laws Manual – Acts, Rules and Forms
GST Guide with Ready Reckoner
Guide to GST on Services – (HSN Code wise taxability of all services)

He has vast experience in the field of indirect taxation, GST process review and implementation. The NIRC of the I.C.A.I. conferred upon him the Award for Exemplary Services for authoring books in the year 2000. He has also presented papers and contributed as faculty in training programs at various forums.

Rakesh Garg LLB, FCA, a graduate of Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 38 years and has specialization in Sales Tax, VAT, Service Tax, and now, GST. He has authored a number of books during the last more than 20 years. His first book “Law of Sales Tax on Works Contract in Delhi” was released in 1999. Amongst others, his well-recognized books are:

Delhi VAT Ready Reckoner
Concepts of Central Sales Tax
Goods under Sales Tax Laws
Service Tax Ready Reckoner
Migration to GST - Enrolment, Transition and Safeguards
GST Refund – A Practical Guide
Handbook of GST in India
GST Laws Manual – Acts, Rules and Forms
GST Guide with Ready Reckoner
Guide to GST on Services – (HSN Code wise taxability of all services)

These books have not only been referred extensively by the business community and professionals but also appreciated by the Government Taxation Departments.
For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars.
He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations; and contributed as faculty in training programs organized by the Revenue Departments for its officers.

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