GST on Real Estate & Works Contracts

by Ramesh Chandra Jena

Contents at a glance

Bharat?	5
Preface to the Fourth Edition	7
About the Author	8
Detailed Contents	11

PART 1 BASICS OF GST

Chapter 1 Background of GST	1
Chapter 2 Taxable event	8
Chapter 3 Value of taxable supply of goods or services or both	23
Chapter 4 Input Tax Credit	35
Chapter 5 Input Tax Credit when Exempted as well as Taxable Supplies Made	65
Chapter 6 Input Tax Credit - Miscellaneous Provisions	81
Chapter 7 Place of Supply of Goods or Services	102
Chapter 8 Time of Supply of Goods or Services	115
Chapter 9 Reverse Charge Mechanism	121
Chapter 10 E-Way Bill for Transport of Goods	142
Chapter 11Procedures in GST	183

PART II

GST ON REAL ESTATE TRANSACTION AND WORKS CONTRACT SERVICES

Chapter 12 Real Estate Sector	225
Chapter 13 Real Estate Project (REP) and Residential Real Estate Project (RREP)	233
Chapter 14 Joint Development Agreements (JDA)	242
Chapter 15 Affordable Residential Apartments	260
Chapter 16 Leasing and Renting of Real Estate	263
Chapter 17 Cooperative Housing Societies	270
Chapter 18 Frequently Asked Questions on Real Estate	276
Chapter 19 Taxability of Government Services	353
Chapter 20 Works Contract Services	367
Chapter 21 Real Estate (Regulations and Development) Act, 2016	392

About the Author

Ramesh Chandra Jena

Ramesh Chandra Jena, Advocate, is an indirect tax expert with practical experience of more than 34 years with industries and corporate sectors in India. He carries deep knowledge and has proven track career on indirect tax matters. During his long exposed professional career in Industrial and Corporate Sectors, he has handled indirect tax issues in industries of multi products such as Paper & Paper Board, Automobile Components Manufacturers, Textile & Cotton and Power Sectors, etc. He carries long exposures in the area of Central Excise, Customs & Service Tax, EXIM, Supply Chain Management, DGFT, SEZs and EOUs. Due to his conceptual knowledge and practical exposures, he has penned "GST-Smart Guide (A Complete Practical Approach to Goods and Services Tax in India)".

Mr. Jena is a prolific writer. He has contributed more than 500 articles on the subject matter of taxation to the print media, namely, Excise Law Times, Service Tax Review, GST Law Times and electronic media such as TIOL, Taxongo, Taxman and Taxguru. He has been spreading the knowledge on tax matters amongst professionals through his publication of articles not only for the corporate professionals but also for the department officers. With the pre-implementation of GST regime and post-implementation of GST regime he has contributed a good number of articles on GST issues and suggestions for improvement. Now, he is a practicing advocate at Orissa High Court, Cuttack. On behalf of All Odisha Tax Advocates Association he is representing as a member of 'Grievance Redressal Committee' of GST, Central Excise & Customs, Bhubaneswar Zone, Odisha.