The overarching purpose of the book is to provide a 360 degree overview of the GST provisions on services for an easy understanding and quick reference of professionals.
The book has been divided into three parts.
Part A: Concepts of GST (Services) – Chapters A-1 to A-20 cover general provisions relating to services, such as, meaning & scope of supply, time, value & place of supply, levy & reverse charge, input tax, export & refund, registration, accounts, etc.
Part B: HSN Code wise Guide on Services – Chapters B-1 to B-27 comprises of critical analysis of HSN Code wise services through illustrations and tables.
Part C: Legislation – Chapters C-1 to C-8 covers the legislative provisions, such as, CGST Act & Rules, IGST Act & Rules, Services and Cess Rates & Exemption Notifications, Scheme of Classification of Services