Description
Taxmann GST on Services 2nd Edition 2023 by S.S. Gupta
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 2nd Edition, amended by the Finance Act 2023, CGST (Amendment) Act 2023, IGST (Amendment) Act 2023 and updated till 10th September 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
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