Taxmann’s GST on Services by S.S. Gupta – 1st Edition 2023

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 latest 2023 Edition and has been amended up to 1^st February 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 Services
  • 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

About the author

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.