GST on Real Estate & Works Contracts

by Ramesh Chandra Jena

Chapter 1 Background of GST	1
Chapter 2 Taxable event	7
Chapter 3 Value of taxable supply of goods or services or both	19
Chapter 4 Input Tax Credit	30
Chapter 5 Input Tax Credit when Exempted as well as Taxable Supplies Made	50
Chapter 6 Input Tax Credit — Miscellaneous Provisions	68
Chapter 7 Place of Supply of Goods or Services	87
Chapter 8 Time of Supply of Goods or Services	100
Chapter 9 Reverse Charge Mechanism	105
Chapter 10 E-Way Bill for Transport of Goods	126
Chapter 11 Procedures in GST	164

Chapter 12 Real Estate Sector	203
Chapter 13 Real Estate Project (REP) and Residential Real Estate Project (RREP)	211
Chapter 14 Joint Development Agreements (JDA)	221
Chapter 15 Affordable Residential Apartments	234
Chapter 16 Leasing and Renting of Real Estate	237
Chapter 17 Cooperative Housing Societies	244
Chapter 18 Frequently Asked Questions on Real Estate	250
Chapter 19 Taxability of Government Services	327
Chapter 20 Works Contract Services	341
Chapter 21 Real Estate (Regulations and Development) Act, 2016	366