GST on Works Contract, Construction and Real Estate Transactions, 2019

Published after passing of Finance (No. 2) Bill, 2019 by parliament. All Amendments under Finance (No. 2) Act, 2019 duly incorporated in this book. A Unique and Comprehensive Guide on the Taxation of Works Contract, Construction Services, Land Development Agreements and Real Estate Transactions under GST Regime. Based on the New Scheme of Levy of GST on Construction Services and Real Estate Transactions, as applicable with effect from 1-4-2019. Divided into following Five Parts, namely : Part 1: GST Basics Concepts Part 2: Input Tax Credit Part 3: GST Procedures Part 4: GST on Construction Services, Works Contract and Real Estate Services Part 5: Appendices Useful Practice Resource for practising Chartered Accountants, Indirect Taxes Executives working in Industry and Goods and Services Tax Practitioners. Also Comprising GST Implications on Land Development Agreements as well as Government Contracts. Reproduction of FAQs on Real Estate as issued by the CBIC. In sum this book covers the entire gamut of the scheme of taxation of works contract, construction services and real estate transactions under the GST regime.