Guide to GST on Services

This Edition April, 2025 of Guide to GST on Services, authored by Rakesh Garg, LL.B., CA and Sandeep Garg, CMA, FCA, is a definitive reference work on the taxability of services under the Goods and Services Tax regime, updated as per the Finance Act, 2025. Covering HSN Code-wise treatment of all services, this book serves as a ready reckoner for tax professionals, corporate users, and departmental officers.

Key Features include: • 360-degree coverage of GST provisions on services, supported with exhaustive commentary across 28 chapters. • Detailed HSN Code-wise classification and taxability of every service, including rate applicability and exemptions. • Insights on tax liability for government departments, charitable entities, and unique service sectors. • Comprehensive discussion on Input Tax Credit (ITC) availability and reversals in the service domain. • Analysis of GST implications on export/import of services and cross-border transactions. • Practical explanations of GST Rules, relevant Forms, and Scheme of Classification. • Explanatory notes on Notifications, Circulars, and Advance Rulings to enhance understanding. • Free online updates till 30-09-2025 via www.gstongoods.com.

Who should use this book: • Chartered Accountants, Cost Accountants, and Company Secretaries • Corporate finance and compliance teams • Indirect tax consultants and GST practitioners • Government officers, departmental trainees, and academic researchers

By providing a meticulously structured, HSN-based approach, this book ensures professionals can accurately determine GST applicability for every category of service, avoid classification disputes, and maintain full compliance with the latest statutory changes.