Taxmann's GST on Services

Taxmann’s GST on Services – 3rd Edition 2025 is a comprehensive and practical guide covering service-specific GST implications across various sectors. Authored by renowned tax experts R.K. Jain and S.S. Gupta, this edition provides exhaustive analysis, sector-wise guidance, and relevant case laws on the GST treatment of services. The book is updated as per the latest amendments up to the Finance Act, 2025 and is an essential reference for tax consultants, legal practitioners, industry professionals, and GST learners.

📘 Key Features:

• Exhaustive coverage of GST provisions applicable to services

• Industry-wise analysis – including banking, insurance, IT, construction, hospitality, education, healthcare, exports, and more

• Incorporates notifications, circulars, FAQs, and advance rulings

• Practical insights on valuation, exemptions, RCM, e-invoicing, and input tax credit

• Includes real-world examples, case laws, and ready reckoners for quick reference

• Structured to aid both compliance and advisory roles

📚 Contents Overview:

1. Framework of GST on Services

2. Taxability, Exemptions & Place of Supply Rules

3. Valuation of Services & Reverse Charge Mechanism

4. Input Tax Credit in Service Transactions

5. Sector-Specific GST Application:

   • Financial Services, Insurance, NBFCs

   • Education, Healthcare, Legal & Professional Services

   • Construction, Works Contracts, and Real Estate

   • Transport, Logistics, E-commerce, Telecom

6. Export/Import of Services & SEZ Provisions

7. Practical FAQs, Formats & Compliance Checklists

8. Judicial Pronouncements & Advance Rulings

🎯 Useful For:

• GST Practitioners & Tax Consultants

• Chartered Accountants & Cost Accountants

• Legal Professionals handling indirect taxation

• Corporates, SMEs & Service Providers

• Students of CA, CS, CMA, and LL.B.