Description
Bloomsbury India Guide To Gst On Services - (Hsn Code Wise Taxability Of All Services) (Second Edition) by Rakesh Garg and Sandeep Garg
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.
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B-1 & B-2 Works contract & complex construction service
(9954)
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B-3 Services in wholesale and retail trade (9961, 9962)
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B-4 Accommodation, foods and beverage service (9963)
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B-5 Passengers transport, tour operators and travel agents service
(9964, 9985)
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B-6 Goods transport service (GTA) (9965)
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B-7 Transport support service (9967)
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B-8 Postal & courier service (9968)
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B-9 Banking and financial service (9971)
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B-10 Insurance service (9971)
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B-11 Real estate service (9972)
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B-12 Lease & rental service (9966, 9973)
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B-13 Legal services by advocates and the arbitral tribunal (9982)
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B-14 Professional, accounting, auditing and consultancy service
(9982, 9983)
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B-15 Advertising service (9983)
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B-16 Telecommunication, broadcasting and information supply
service (9984)
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B-17 Support services (9985, 9986)
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B-18 Maintenance, repair and installation service (9987)
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B-19 Job work, printing and manufacturing service (9988, 9989)
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B-20 Public admin. & social security (9991)
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B-21 Education service (9992)
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B-22 Medical, health care and social care service (9983, 9993)
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B-23 Services by charitable trusts, associations, etc (9993, 9995,
9999)
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B-24 Recreational, cultural, domestic, sporting & other
services (9996 to 9998)
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B-25 Other services (9969, 9981, 9994, 9999)
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B-26 Exempt services by and to the Government, Local Authorities,
etc
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B-27 Services relating to Agriculture
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Part C:
Important legislation – containing IGST Act and
Rules
Part D: Rates – Chapters
containing upto date notifications of GST Rates and Exemptions on services
Free online chapters on CGST
Act/Rules, CGST Forms, Scheme of Classification of Services and Explanatory
Notes as on 21 August 2019 at www.rgargsgarg.com
About the author
Rakesh
Garg, LLB, FCA,a graduate of Shri Ram College of
Commerce, Delhi and a fellow member of the Institute of Chartered Accountants
of India, has been practicing as CA for more than 35 years and has
specialization in Sales Tax, VAT and Service Tax.
He has authored a number of books during the
last 20 years. His first book “Law of Sales Tax onWorks Contract in Delhi” was
released in 1999. Amongst others, his well-recognized books are:
• Delhi
VAT Ready Reckoner
• Concepts
of Central Sales Tax
• Goods
under Sales Tax Laws
• Service
Tax Ready Reckoner
• Introduction
to Indian GST
• Handbook
of GST in India
• Migration
to GST - Enrolment, Transition and Safeguards
• GST
Laws Manual – Acts, Rules and Forms, 2017
• HSN
Code-wise GST Tariff – Rates, Notifications and Customs Codes
• GST
Guide with Ready Reckoner
• Guide
to GST on Services – (HSN Code wise taxability of all services)
These books have not only been referred
extensively by the business community and professionals but also appreciated by
the Delhi VAT Department.
For several years, he has been an advisor and
convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also
conferred upon him the Award for Exemplary Services for authoring books and
contributing as faculty in seminars.
He has presented papers on Sales Tax/VAT and
Service Tax in countless meetings with Professionals, Corporates, CII and other
Trade Associations; and contributed as faculty in training programs organized
by the Revenue Departments for its officers.
Sandeep
Garg, CMA, FCA,a Graduate from Shri Ram College of
Commerce, Delhi and a fellow member of the Institute of Chartered Accountants
of India, has been practicing as CA for more than 28 years.
He has co-authored a number of books in past
more than 20 years. Amongst others, his well-recognized books are:
• Delhi
Sales Tax Ready Reckoner
• Hand
Book for NGOs and NPOs
• Handbook
of GST in India
• Migration
to GST - Enrolment, Transition and Safeguards
• GST
Laws Manual – Acts, Rules and Forms, 2017
• HSN
Code-wise GST Tariff – Rates, Notifications and Customs Codes
• GST
Guide with Ready Reckoner
• Guide
to GST on Services – (HSN Code wise taxability of all services)
He has vast experience in the field of
taxation, business process management and implementation. The NIRC of the
I.C.A.I. conferred upon him the Award for Exemplary Services for authoring
books in the year 2000.
He has also presented papers and contributed
as faculty in training programs at various forums.