GST on Works Contract & Other Construction/EPC Contracts

This book covers a broad spectrum of aspects in the context of works contracts. It provides an understanding of the impact of GST as applicable to 'works contracts' vis-à-vis a wide range of construction and EPC/O&M contracts or concession agreements.

This book is a comprehensive and practical guide for tax specialists and generalist legal advisors.

The Present Publication is the 9th Edition and has been amended by the Finance Act 2023. This book is authored by Sudipta Bhattacharjee, Rishab Prasad & Abhishek Garg, with the following noteworthy features:

[30+ Crisp, Easily Readable Chapters] each explaining the concepts with several case-studies
[Evolution of Concepts from the Pre-GST Era] have also been touched upon in the book to provide a comprehensive understanding
[Sector-wise Coverage] which includes the following:
Oil & Gas Sector
Real Estate Sector
Road/Highway Projects
Ports
Thermal and Solar Power Generation
Large Manufacturing Plants
Large Urban Water Supply Projects
[Guidance on Available Legal Arguments] on critical areas of dispute such as:
What can qualify as immovable property?
Input Tax Credit related aspects as applicable to 'works contracts'
Impact on Advances/Security Deposits
'Free of Cost' Supplies
Transitional Issues
Anti-profiteering
[Detailed Analysis] on the following topics:
Analysis on the applicability of GST on liquidated damages with detailed reference to the updated legal position in the European Union/United Kingdom
Practical Strategies vis-à-vis structuring various types of Construction/EPC Contracts
Best practices for tax controversy management under GST