Taxmann's GST on Services (A Comprehensive Commentary on Law Relating to GST on Services)

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Description
As Amended by Finance Act 2023/ CGST and IGST (Amdt.) Acts 2023 and Updated till 10-09-2023
Services Covered
► Accommodation Advertisement
► Agents/intermediaries Agriculture
► Authors, journalist Banking
► Betting & gambling
► Broadcasting
► Charitable
► Cleaning
► Clubs or associations
► Construction
► Courier
► Education
► Information technology
► Insurance
► Intellectual property/Job Work
► Legal Services
► Repair
► Manpower recruitment
► Mining
► Merger & demerger
► Organizing events Port/airport
► Power sector
► Professional Services
► Refraining, tolerating an act
► Rent-a-cab
► Entertainment
► Financial Services
► Food supply
► Freight forwarders
► Goods transport
► Government Services
► Healthcare
► Hiring & leasing
► Renting
► Security
► Sports
► Stock Exchanges
► Telecommunication
► Testing or analysis
► Tour operator
► Transportation of goods/ passengers
► Travel agent
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Table of Contents
Division One – Overview of GST
1. Basic Concepts and Definition
2. Meaning and Scope of Supply and Levy of GST
3. Non-taxable Supplies
4. Payment under Reverse Charge
5. Time of Supply and Change in Rate of Tax
6. Place of Supply
7. Value of Supply
8. Job Work, Scrap & Waste Generated at Job-Worker
9. Electronic Commerce Operator & Collection of Tax at Source
10. Tax Deducted at Source
11. Exemptions
12. Composition Levy
13. Export & Import of Services (including Supplies to SEZ)
14. Registration
15. Taxable Person, Tax Invoice, Credit & Debit Notes
16. Refund of Taxes
Division Two – Input Tax Credit
17. Input
18. Input Service
19. Capital Goods
20. Utilisation of Input Tax Credit
21. Conditions, Time Limit and Documentation for Availment of Credit
22. Common Inputs and Input Services for Exempted and Taxable Supplies
23. Removal of Input, Capital Goods and Waste, including for Job Work
24. Input Service Distributor
Division Three – GST Provisions for Specific Services
25. Accommodation Services
26. Advertisement Services
27. Agents/Intermediaries
28. Agriculture Income
29. Authors, Journalist, Music Composer, Photographer, Artist
30. Banking Services
31. Betting, Gambling & Lottery Services
32. Broadcasting
33. Charitable Organisation/Religious Trust
34. Cleaning Services
35. Clubs or Associations
36. Construction – Residential
37. Construction – Commercial
38. Courier Services
39. Education and Related Services
40. Entertainment and Amusement
41. Financial Services
42. Food Supply – Catering/Restaurant
43. Freight Forwarders
44. Goods Transport Agency Services
45. Government/Local Authorities
46. Healthcare and Veterinary Services
47. Hiring, Leasing, Licensing of Goods
48. Information Technology and Online Information and Database Access for Retrieval Services
49. Insurance Service
50. Intellectual Property Services
51. Intellectual Job Work
52. Legal Services
53. Maintenance and Repair
54. Manpower Recruitment and Supply Service
55. Mining Service
56. Merger, Demerger, Slump Sale, Acquisition, Corporate Re-structuring
57. Miscellaneous Service
58. Organising/Admission to Event
59. Port/Airport Services
60. Power Sector Services
61. Professional Services
62. Refraining, Tolerating and Act or Situation
63. Rent-A-Cab
64. Renting of Immovable Property
65. Security Services
66. Sports Related Services
67. Stock/Other Exchanges
68. Telecommunication Services
69. Testing or Analysis Services
70. Tour Operator Service
71. Transportation of Goods (Other than GST and Courier)
72. Transportation of Passengers
73. Travel Agent Services
Appendices
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Author Details
S. S Gupta