GST Consultancy Services | Savlana Init

GST Compliance · Consultancy

GST Consultancy — Planned Right. Structured Tax-Efficiently.

GST consultancy from a qualified CA — new business GST structure advisory, transaction classification, rate optimisation, ITC maximisation, supply chain GST impact analysis, and ongoing advisory for businesses navigating GST complexity.

GST is not just a compliance obligation — it is a tax that, when properly understood and planned for, can be structured to minimise cost, maximise cash flow, and avoid inadvertent liability. The GST framework contains significant complexity — the correct classification of supply (composite supply vs. mixed supply), the correct identification of place of supply (particularly for services), the correct determination of the time of supply, and the correct computation of the ITC value chain all have material financial impact on a business's GST cost and compliance exposure.

New businesses entering the GST system face foundational decisions that shape their compliance burden and tax cost for years — whether to register voluntarily or only upon crossing the threshold; whether the Composition Scheme is beneficial; how to structure interstate transactions to minimise IGST cash-flow burden; which entities in a group need to register and in which states; and how to set up the invoice and ITC documentation chain correctly from the first day. Getting these decisions right at the outset is far less costly than restructuring after years of incorrect GST treatment.

Established businesses face ongoing GST advisory needs — how to classify a new product or service offering; whether a proposed transaction structure attracts GST and at what rate; how to structure a distribution arrangement to maximise ITC flow; whether a reverse charge obligation exists on a new vendor category; and how to respond to advance ruling applications in their sector. We provide ongoing GST consultancy to businesses across industries — advisory that is specific, actionable, and grounded in a deep understanding of the GST Act and current judicial and regulatory developments.

Our GST Consultancy Services

New Business GST Structure Advisory

Advisory on GST registration requirements, registration threshold, composition scheme eligibility, voluntary registration, and optimal GST structure for new businesses.

Transaction Classification Advisory

Advisory on the GST classification of specific transactions — composite supply vs. mixed supply, works contract, job work, import of services, and cross-border transactions.

GST Rate Classification

Advisory on the correct GST rate (0%, 5%, 12%, 18%, 28%) for new products or services — including HSN/SAC classification, exemption notification applicability, and rate change monitoring.

Place of Supply Advisory

Advisory on determining the correct place of supply for services — particularly for import/export of services, B2C interstate services, and multi-location service delivery.

ITC Optimisation Advisory

Review of the ITC chain — supplier GSTIN verification, procurements from unregistered vendors (RCM implications), blocked ITC under Section 17(5), and maximisation of eligible ITC.

Reverse Charge Mechanism Advisory

Identification of all RCM-liable transactions — GTA, security services, legal services, director remuneration, import of services, advocate fees — and advisory on payment and ITC treatment.

Supply Chain GST Impact Analysis

GST impact analysis for supply chain restructuring — warehouse location, distribution model changes, FOB vs. CIF for imports — and the GST cost implications of each option.

Advance Ruling Application Advisory

Advisory on whether to apply for an advance ruling on a specific GST question — and preparation of the advance ruling application with comprehensive legal and factual submissions.

Our Process

Issue Identification & Scope Confirmation

The GST question or advisory need is scoped — the relevant provisions, notifications, circulars, and case law are identified before the advisory is prepared.

Legal & Factual Research

The applicable provisions are researched in depth — including advance rulings, CBIC circulars, and court judgements on the specific issue in your industry.

Advisory Preparation

A written advisory is prepared — stating the issue, the applicable legal framework, the factual analysis, and the recommended position with the legal basis.

Implementation Support

Where the advisory leads to a process or structural change, we support the implementation — invoice format changes, new ITC register, supplier GSTIN updates, or RCM payment setup.

Ongoing Advisory Relationship

For ongoing consultancy clients, we provide real-time advisory on new GST questions as they arise — before transactions are executed, not after.

Why It Matters

✓New business GST structure planned correctly from day one

✓Transaction classification advised before execution — no post-transaction surprises

✓Correct GST rate confirmed — no rate mismatch in returns or ITC

✓Place of supply correctly determined — no IGST/SGST split errors

✓ITC chain maximised — all eligible credit captured and nothing blocked inadvertently

✓RCM obligations identified — no missing reverse charge payments

✓Supply chain GST impact quantified before restructuring decision

✓Advance ruling applications supported with comprehensive submissions

Frequently Asked Questions

GST consultancy is most valuable at four points: before registering a new business (to plan the structure correctly); before executing a significant new transaction or entering a new product/service category (to confirm the correct GST treatment); when restructuring the supply chain (to model the GST impact of different options); and when a novel GST question arises that is not addressed by existing circulars or advance rulings in the taxpayer's industry.

A composite supply is a supply of two or more goods/services that are naturally bundled together in the ordinary course of business and cannot be supplied separately — for example, a laptop with warranty and after-sales service, or hotel accommodation with complimentary breakfast. The GST rate of the principal supply applies to the entire composite supply. Misclassifying a composite supply as a mixed supply (where each element is taxed separately) results in incorrect tax computation.

The Reverse Charge Mechanism (RCM) is a GST provision under which the recipient, rather than the supplier, is liable to pay GST. RCM applies to specific categories of supply — GTA services, import of services, legal services, director sitting fees, specified security services, rent-a-cab from unregistered suppliers, and others. The recipient must pay RCM in cash (not from ITC), file it in GSTR-3B, and can claim ITC on the RCM paid (subject to ITC eligibility conditions).

The GST Composition Scheme under Section 10 allows taxpayers with aggregate turnover up to ₹1.5 crore (or ₹75 lakh for specified states) to pay GST at a lower flat rate (1% for traders, 2% for manufacturers, 5% for restaurants) on their turnover, file quarterly CMP-08 challans and an annual GSTR-4, and avoid the complexity of monthly GSTR-1 and GSTR-3B filing. The trade-off is no ITC entitlement and no interstate supply of goods. Suitable for small B2C-focused businesses with simple supply structures.

No. GST registration is state-specific — a business with a physical presence (office, warehouse, agent) in multiple states must register in each state where it has a taxable presence. Supplying goods or services from an unregistered state is a compliance violation. Each state registration has its own GSTIN and files its own returns. Cross-state ITC cannot be transferred between GSTINs — only IGST can flow across states.

An advance ruling is a binding legal opinion from the Authority for Advance Ruling (AAR) on a specific GST question about a proposed or ongoing transaction — covering classification, rate, place of supply, ITC eligibility, or registration obligation. It is binding on the applicant and the jurisdictional officer for that specific question. It is most valuable when: the GST treatment of a novel transaction is genuinely uncertain; large amounts are involved; or the taxpayer wants legal certainty before committing to a transaction structure.

Need GST advisory that is specific, actionable, and legally grounded?

We provide GST consultancy on new business structure, transaction classification, rate advisory, ITC optimisation, RCM identification, and supply chain GST impact — specific answers to your real GST questions.