About 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