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GST on Services

by S.S. Gupta

GST on Services

by S.S. Gupta

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Contents

DIVISION ONE

OVERVIEW OF GST

CHAPTER 1
BASIC CONCEPT AND DEFINITION 3
CHAPTER 2
MEANING AND SCOPE OF SUPPLY AND LEVY OF GST20
CHAPTER 3
NON-TAXABLE SUPPLIES 50
CHAPTER 4
PAYMENT UNDER REVERSE CHARGE 62
CHAPTER 5
TIME OF SUPPLY AND CHANGE IN RATE OF TAX 102
CHAPTER 6
PLACE OF SUPPLY 116
CHAPTER 7
VALUE OF SUPPLY 165
CHAPTER 8
JOB WORK, SCRAP AND WASTE GENERATED AT JOB WORKER189
CHAPTER 9
ELECTRONIC COMMERCE OPERATOR & COLLECTION OF TAX AT SOURCE 201
CHAPTER 10
TAX DEDUCTED AT SOURCE 211
CHAPTER 11
EXEMPTIONS 217
CHAPTER 12
COMPOSITION LEVY 230
CHAPTER 13
EXPORT & IMPORT OF SERVICES (INCLUDING SUPPLIES TO SEZ) 236
CHAPTER 14
REGISTRATION 275
CHAPTER 15
TAXABLE PERSON, TAX INVOICE, CREDIT & DEBIT NOTES306
CHAPTER 16
REFUND OF TAXES 317

DIVISION TWO

INPUT TAX CREDIT

CHAPTER 17
INPUT 329
CHAPTER 18
INPUT SERVICE346
CHAPTER 19
CAPITAL GOODS 349
CHAPTER 20
UTILIZATION OF INPUT TAX CREDIT 360
CHAPTER 21
CONDITIONS, TIME LIMIT AND DOCUMENTS FOR AVAILMENT OF CREDIT 372
CHAPTER 22
COMMON INPUTS AND INPUT SERVICES FOR EXEMPTED AND TAXABLE SUPPLIES 387
CHAPTER 23
REMOVAL OF INPUT, CAPITAL GOODS AND WASTE INCLUDING FOR JOB WORK 398
CHAPTER 24
INPUT SERVICE DISTRIBUTOR 400

DIVISION THREE

GST PROVISIONS FORSPECIFIC SERVICES

CHAPTER 25
ACCOMMODATION SERVICES 417
CHAPTER 26
ADVERTISEMENT SERVICES 444
CHAPTER 27
AGENTS/INTERMEDIARIES 477
CHAPTER 28
AGRICULTURE SERVICE 505
CHAPTER 29
AUTHORS, JOURNALIST, MUSIC COMPOSER,PHOTOGRAPHER, ARTIST527
CHAPTER 30
BANKING SERVICES 550
CHAPTER 31
BETTING, GAMBLING & LOTTERY SERVICES 584
CHAPTER 32
BROADCASTING 609
CHAPTER 33
CHARITABLE ORGANIZATION/RELIGIOUS TRUST 627
CHAPTER 34
CLEANING SERVICES 658
CHAPTER 35
CLUBS OR ASSOCIATIONS 671
CHAPTER 36
CONSTRUCTION - RESIDENTIAL 694
CHAPTER 37
CONSTRUCTION - COMMERCIAL 818
CHAPTER 38
COURIER SERVICES 862
CHAPTER 39
EDUCATION AND RELATED SERVICES 880
CHAPTER 40
ENTERTAINMENT & AMUSEMENT 918
CHAPTER 41
FINANCIAL SERVICES 942
CHAPTER 42
FOOD SUPPLY - CATERING/RESTAURANT 964
HAPTER 43
FREIGHT FORWARDERS SERVICES 994
CHAPTER 44
GOODS TRANSPORT AGENCY SERVICES 1023
CHAPTER 45
GOVERNMENT/LOCAL AUTHORITIES 1056
CHAPTER 46
HEALTHCARE AND VETERINARY SERVICES 1111
CHAPTER 47
HIRING, LEASING, LICENSING OF GOODS 1141
CHAPTER 48
INFORMATION TECHNOLOGY AND ONLINE INFORMATION AND DATABASE ACCESS OR RETRIEVAL SERVICES 1161
CHAPTER 49
INSURANCE SERVICE 1185
CHAPTER 50
INTELLECTUAL PROPERTY SERVICES 1222
CHAPTER 51
INTELLECTUAL JOB WORK 1238
CHAPTER 52
LEGAL SERVICES 1256
CHAPTER 53
MAINTENANCE AND REPAIR 1272
CHAPTER 54
MANPOWER RECRUITMENT AND SUPPLY SERVICE 1293
CHAPTER 55
MINING SERVICE1313
CHAPTER 56
MERGER, DEMERGER, SLUMP SALE, ACQUISITION,CORPORATE-RESTRUCTURING 1334
CHAPTER 57
MISCELLANEOUS SERVICE 1356
CHAPTER 58
ORGANIZING/ADMISSION TO EVENT 1374
CHAPTER 59
PORT/AIRPORT SERVICES 1396
CHAPTER 60
POWER SECTOR SERVICES 1416
CHAPTER 61
PROFESSIONAL SERVICES1448
CHAPTER 62
REFRAINING, TOLERATING AN ACT OR SITUATION 1471
CHAPTER 63
RENT-A-CAB 1487
CHAPTER 64
RENTING OF IMMOVABLE PROPERTY 1507
CHAPTER 65
SECURITY SERVICES 1532
CHAPTER 66
SPORTS RELATED SERVICES 1551
CHAPTER 67
STOCK/OTHER EXCHANGES 1580
CHAPTER 68
TELECOMMUNICATION SERVICES 1598
CHAPTER 69
TESTING OR ANALYSIS SERVICES 1623
CHAPTER 70
TOUR OPERATOR SERVICE 1638
CHAPTER 71
TRANSPORTATION OF GOODS (OTHER THAN GTA AND COURIER)1658
CHAPTER 72
TRANSPORTATION OF PASSENGERS 1679
CHAPTER 73
TRAVEL AGENT SERVICES 1704

APPENDICES

About the Author

S.S. Gupta

S.S. Gupta

The author is a member of the Institute of Chartered Accountants of India, the Institute of Cost and Works Accountants of India and the Institute of Company Secretaries of India. 

The academic record right from the college days was excellent. The author has received various scholarships and prizes from Institutions like JRD Tata Merit Scholarship, Narsee Monjee College Merit Scholarship, Sydnam Golden Jubilee s Scholarship etc.

Before commencement of practice, the author served in the industry for six years in indirect taxation. Since 1988, the author has been practising in the field of indirect tax only.

The author has contributed extensively to the field of indirect taxation in various seminars/lectures. The author is also a faculty member in the colleges/institution to teach indirect taxation and is associated with various social organisations. The author has also written the book Service Tax - How to Meet Your Obligations , which is widely referred to by Trade and Industry.



View other books from GST
GST on Services
Publisher: Taxmann
Pages: 1910
Language: Hindi
ISBN: 9789356226753
₹ 3445 Price : ₹ 3995
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APPENDIX 1 : CGST RATE SCHEDULE FOR SERVICES 1721
APPENDIX 2: CGST EXEMPT SERVICES (NIL RATED SERVICES)1823
APPENDIX 3 : REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF SERVICES 1880
APPENDIX 4 : NO REFUND OF UNUTILISED INPUT TAX CREDIT U/S 54(3) IN CASE OF SUPPLY OF SERVICES SPECIFIED IN SUB-ITEM (b) OF ITEM 5 OF SCHEDULE II 1890
APPENDIX 5 : NOTIFIED CATEGORIES OF SERVICES THE TAX ON INTRA-STATE SUPPLIES OF WHICH SHALL BE PAID BY ELECTRONIC COMMERCE OPERATOR 1891
APPENDIX 6 : NOTIFIED REGISTERED PERSONS WHO SHALL PAY TAX ON REVERSE CHARGE BASIS ON CERTAIN SPECIFIED SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED FROM AN UNREGISTERED SUPPLIER 1893
APPENDIX 7 : NOTIFIED RATE OF CESS IN CASE OF CERTAIN SUPPLY OF SERVICES 1895