GST ON SERVICES - UPDATED APRIL 2025

About the Book

KEY FEATURES

• 360 degree overview of the GST provisions on services
• Detailed HSN code (Activity) wise commentary on services in 28 chapters
• Exclusive chapters on exempt government, agriculture and employees’ services
• Comprehensive discussion on important GST concepts on services
• Upto date notifications of Service Tax Rates and Exemptions

Online chapters on CGST Act/Rules and IGST Act/Rules, Scheme of Classification of Services & Explanatory Notes at www.rgargsgarg.com

CONTENTS

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.

Part C: Rates – Chapters containing upto date notifications of Service Tax Rates and Exemptions

Part D: Online Chapters – Online chapters on CGST Act/Rules and IGST Act/Rules, Scheme of Classification of Services and Explanatory Notes available at www.rgargsgarg.com