Under which head do i pay st?

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 January 2015 I provide research, analysis, writing and advisory services on politics, security and business matters. Should I apply for ST no under 'others'? The current list includes business consultancy but my scope of work is much bigger than just that. Please advice at the earliest.

CA PRIYUL SHAH

CA PRIYUL SHAH (Expert)
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17 January 2015 I think you should apply under LEGAL CONSULTANCY SERVICE and MANAGEMENT OR BUSINESS CONSULTANT SERVICE

Querist : Anonymous

Querist : Anonymous (Querist)

18 January 2015 Can i apply under two heads - 'business consultancy' (that covers advisory services that I offer) as well as 'others' (it covers my writing and research work on politics)? Single head does not cover my scope of work. Thx.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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02 August 2025 For service tax registration and classification of your services, here’s how you can approach it based on the nature of your work:

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### Heads under which you can register for Service Tax:

1. **Business or Management Consultancy Services**
Covers advisory, consultancy, and management-related services. Since you provide advisory services on business and security matters, this head fits well.

2. **Legal Consultancy Services**
If your advisory includes legal or policy advice related to politics or governance, this might apply.

3. **Others (Miscellaneous Services)**
For activities like research, analysis, and writing that don’t strictly fall under a defined category, ‘Others’ is appropriate.

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### Can you register under multiple service heads?

**Yes.** You can apply for registration under multiple service categories if your activities span several heads. This helps you comply correctly with service tax rules and charge the appropriate tax.

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### Practical Steps:

* Apply for service tax registration under **Business/Management Consultancy** and **Others** if you have significant writing/research activities.
* Ensure your invoices clearly mention the nature of service and the corresponding service tax classification.
* Keep documentation on scope of work to justify classification in case of scrutiny.

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If your work mainly involves **advisory and consultancy** on business and security, **Business Consultancy** is primary. For your writing and research (especially political analysis), the **‘Others’** category will cover you.

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If you want, I can help draft the application or check the exact service codes you should use. Would you like that?

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