Description
Legal Matrix Publication LMP’s Comprehensive Analysis of GST on Services Edition 2023 by Adv. Gaurav Gupta
Comprehensive Analysis of GST on Services, by Adv. Gaurav Gupta, is a service wise commentary of GST implications on more than 100 services including Education Sector, Travel and tourism sector, Construction sector, government sector etc. The Book provides a comprehensive overview of GST implications on each service. The Book aims to act a ready reference for reader to find all issues and their resolutions relating to a particular service at one place including but not limited to taxability of such service, Exemptions, Liability to pay, Time of supply, Place of Supply and even import and export conditions in a precise and concise manner. Chapter 1 of the book provides many easy-to-use charts and tables for ready reference on many concept and compliances including concept of Supply, liability pay, exempt services, due dates, reverse charge Adv. Gaurav Gupta etc. The book contains easy references and lucid writing to bring forth all concepts in the manner which is comprehensive yet easy to understand. This book aims should act as a ready reference for GST implications on services for tax practioners, students, CFOs and also departmental officers. Find out answers to issues like
Is GST leviable on Charitable entities?
Can a restaurant opt not to pay GST @5%?
How do I value Hospital room service?
What amounts qualify as pure agents for a CHA?
What are GST implications in case of Electronic commerce operator.
And many more…
Readers shall also get regular updates from author. We wish a happy reading to our readers and invite suggestions to improve any Chapter or elaborate the same as per the requirements of our readers.
Contents
Chapter 1 – Introduction to GST
Chapter 2 – Classification of Services
Chapter 3 – Services relating to Construction Sector.
Chapter 4 – Finance Sector
Chapter 5 – Charitable and Non-Profit Sector
Chapter 6 – Transportation of Goods Sector…
Chapter 7 – Transportation of Passenger Sector…
Chapter 8 – Support Services in Transportation
Chapter 9 – Health Related Sector
Chapter 10 – Accommodation and Food serving
Chapter 11 – Travel and Tourism Sector
Chapter 12 – Personal and Social Sector.
Chapter 13 – Insurance Sector
Chapter 14 – Renting Sector….
Chapter 15 – Professional Sector….
Chapter 16 – Event Related Sector…
Chapter 17 – Media Sector
Chapter 18 – Information Technology Sector
Chapter 19 – Job Work Services
Chapter 20 – Business Related Sector
Chapter 21 – Infrastructure Services
Chapter 22 – Telecommunication Sector.
Chapter 23 – Agricultural Sector
Chapter 24 – Education Sector
Chapter 25 – Services by Government/ Local Authority.
Chapter 26 – Commerce Operator and OIDAR
Chapter 27 Input Service Distributor and Cross Charge.
ANNEXURES
Notification No. 11/2017-Central Tax (Rate), Dated 28-6-2017
Notification No. 12/2017-Central Tax (Rate), Dated 28-6-2017.
Subject Index