TP Commentary on GST on Services By CA Satyadev Purohit 1st Edition Dec 2025

TP Commentary on GST on Services By CA Satyadev Purohit 1st Edition Dec 2025

TP Commentary on GST on Services By CA Satyadev Purohit 1st Edition Dec 2025

Service sector is one of major contributor of GDP of the Indian economy. Till implementation of GST, the Central Government had been levying service tax on the taxable services. The provisions relating to service tax were being governed by Chapter VI of the Finance Act, 1994. After implementation of the Goods and Services Tax law, the service tax stood subsumed within the GST regime. Hence, currently both State Government as well as Central Government is imposing GST on the taxable services.

PART I — SUBSTANTIVE PROVISIONS RELATING TO SERVICES

• GST on Services : An Overview
• Time of Supply of Services
• Place of Supply of Services
• GST on Import of Services
• GST on Export of Services
• Composition Scheme vis-a-vis Suppliers of Services
• Reverse Charge on Taxable Services
• Value of Taxable Supply

PART II — GST ON TAXABLE SERVICES

• Advertisement Related Services
• Agreeing to an Obligation to Refrain From or to Tolerate an Act
• Agriculture Related Services
• Banking and Other Financial Services
• Beauty and Physical Well-being Services
• Betting, Gambling or Lottery Service
• Social Care and Welfare Services
• Cleaning Service
• Clubs, Association or Societys Services
• Commercial Training or Coaching Service
• Commission Agents, Intermediaries and Business Facilitators, Etc.
• Construction of Residential House
• Construction of Residential or Commercial Apartments
• Construction, Erection, Commissioning and Installation Services
• Education Related Services
• Electricity, Gas and Water Distribution Services
• Electronic Commerce Operators Services
• Event Management and Outdoor Catering Services
• Goods Transport and Support Services
• Human Health and Social Care Services
• Information Technology Related Services
• Insurance Services
• Intellectual Property Related Services
• Job Work and Manufacturing Services
• GST on Joint Development Services
• Legal Consultancy and Arbitration Service
• Manpower Recruitment or Supply Service
• Online Information and Database Access or Retrieval Services
• Packaging Services
• Passenger Transport Related Services
• Printing and Publishing Services
• Professionals Services
• Railways Services
• Real Estate Transactions
• Recreational, Cultural and Event Services
• Renting of Rooms in Hotel, Guest House, Inn, etc.
• Renting or Leasing of Goods
• Renting or Leasing of Immovable Property Service
• Renting of Motor Vehicles to Carry Goods or Passengers
• Maintenance and Repair Services
• Research and Development Services
• Restaurants Service
• Manpower Supply and Security Services
• Services by or to Government, Governmental Authority or Local Authority
• Sponsorship Service
• Sports Related Services
• Storage and Warehousing Services
• Technical Testing and Analysis Service
• Tour Operator Service
• Transfer of Right in Goods or Right to Use Goods
• Transport of Goods by Air or Vessel
• Works Contract Service