Guide to GST on Services – (HSN Code Wise Taxability of All Services)




About the Book:

The overarching purpose of the book is to provide a 360 degree overview of the GST provisions on services for easy understanding and quick reference of professionals.

The book has been divided into four parts.

Part A: Concepts of GST (Services) –Chapters A-1 to A-22 cover general provisions relating to services, such as, meaning & scope of supply, time, value & place of supply, levy & reverse charge, composition, input tax, export & refund, registration, accounts etc.

Part B: HSN Code wise Guide on Services –Chapters B-1 to B-28 comprises of critical analysis of HSN Code-wise services through illustrations and tables.

B-1 & B-2 Works contract & complex construction service (9954) B-3 Services in wholesale and retail trade (9961, 9962)
B-4 Accommodation, foods and beverage service (9963) B-5 Passengers transport, tour operators and travel agents service (9964, 9985)
B-6 Goods transport service (GTA) (9965) B-7 Transport support service (9967)
B-8 Postal & courier service (9968) B-9 Banking and financial service (9971)
B-10 Insurance service (9971) B-11 Real estate service (9972)
B-12 Lease & rental service (9966, 9973) B-13 Legal services by advocates and the arbitral tribunal (9982)
B-14 Professional, accounting, auditing and consultancy service (9982, 9983) B-15 Advertising service (9983)
B-16 Telecommunication, broadcasting and information supply service (9984) B-17 Support services (9985, 9986)
B-18 Maintenance, repair and installation service (9987) B-19 Job work, printing and manufacturing service (9988, 9989)
B-20 Public admin. & social security (9991) B-21 Education service (9992)
B-22 Medical, health care and social care service (9983, 9993) B-23 Services by charitable trusts, associations, etc (9993, 9995, 9999)
B-24 Recreational, cultural, domestic, sporting & other services (9996 to 9998) B-25 Other services (9969, 9981, 9994, 9999)
B-26 Exempt services by and to the Government, Local Authorities, etc B-27 Services relating to Agriculture

Part C: Important legislation – containing IGST Act and Rules

Part D: Rates – Chapters containing upto date notifications of GST Rates and Exemptions on services

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