Commercial Guide to GST on Services (HSN Code wise taxability of all services) By Rakesh Garg and Sandeep Garg Edition April 2025

Commercial Guide to GST on Services By Rakesh Garg

Commercial Guide to GST on Services By Rakesh Garg

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

About the Author

Rakesh Garg, LLB, FCA, a graduate of Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 35 years and has specialization in Sales Tax, VAT and Service Tax. For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars. He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations; and contributed as faculty in training programs organized by the Revenue Departments for its officers.

Sandeep Garg, CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for almost 30. He has vast experience in the field of taxation, business process management and implementation. The NIRC of the I.C.A.I. conferred upon him the Award for Exemplary Services for authoring books in the year 2000. He has also presented papers and contributed as faculty in training programs at various forums.