GST on Works Contract & Real Estate Transactions

This book provides complete & updated coverage of GST on Real Estate Transactions & Works Contracts.

The Present Publication is the 8th Edition and has been amended upto 1st February 2023. This book is authored by V.S. Datey with the following coverage:

Issues pertaining to Projects, Transfer of Development Rights (TDR), Development Rights, Floor Space Index (FSI), Leasing, Renting, and Valuation Issues are extensively covered in this book
[Numerical Illustrations] to clarify issues relating to GST on Real Estate Projects are provided
[Services to and by the Government] are covered
[Issues in Input Tax Credit/Valuation]; when the exempted & taxable supplies are made
The contents of this book are as follows:
Part I – Basics of GST
Background
Taxable Event in GST
Classification of Goods and Services
Value of Taxable Supply of Goods or Services or Both
Input Tax Credit
Input Tax Credit, when Exempted, as well as Taxable Supplies, are made
Input Tax Credit – Other Issues
Input Service Distributor
Place of Supply of Goods or Services
Time of Supply of Goods and Services
Reverse Charge
Procedures in GST
E-Way Bill for Transport of Goods
Miscellaneous Issues in GST
Part II – Taxability of Works Contracts Real Estate Transactions
Transactions Relating to Real Estate
Real Estate Services relating to Residential and Commercial Apartments
TDR/FSI/Upfront-Amount in Long-Term Lease in Real Estate Transactions
Leasing and Renting of Real Estate
Construction and Works Contract Services
Government Related Activities