Sector-Wise Analysis Under GST

Infrastructure sector /works contract (5th May 2025 by CA Ashish Agrawal)

• Background of Works contract pre GST and Post GST in brief
• Classification of Goods and Services in Works Contract
• Taxable Event in Works Contract
• Valuation in relation to Works Contract
• Reversal of ITC in returns
• Place of Supply and Registration
• Tax rate Changes
• Exemption of certain contracts for Government
• Q&A

GST on IT and ITES sector - Content creation, Programming,Webhosting,BPOs (7th May 2025 by CA Chiraj Mehta)

• IT services intermediaries and ECO

GST on Tour and Travel (9th May 2025 by CA Ankit Kanodia)

• Litigation aspects in Tour operator services such as 18% or 5% GSTM
• ITC eligibility
• Meaning of same line of business
• Issues in rent a cab services
• Options to air travel agent
• Definition of tour operator- whether transportation is mandatory?

GST on FMCG and Hotel Industry (11th May 2025 by CA Sourabh Baser)

FMCG

• Marketing and Discount Schemes
• Sales Returns, expired goods, refunds and other related transactions
• Overview of ISD concept
• Warehousing related provisions

Hotel Industry

• Which ITR Form Fits Me?
• Presumptive Taxation: The Shortcut
• TDS & Advance Tax: What’s Being Deducted and When Do You Pay? And what happens if you don’t?
• Do I Need to Keep Books of Accounts?
• Do I need to deduct TDS? Obtain a TAN?

GST on Govt Sector (13th May 2025 by CA Yash Dhadda)

• Whether Government can undertake business at all ?
• Difference between Government , Governmental Authority, Local Authority and Governmental Entity.
• Various Exemptions as available when receiving supplies from Government
• When is RCM applicable and what is the procedure

GST on Real Estate Sector (15th May 2025 by CA Vishal G Poddar)

• Understanding the Real Estate Sector
• Levy Under the Constitution
• History of Levy of Indirect Taxes on Immovable Property
• Relevance of RERA in GST
• Taxation up to 31st March 2019
• Taxation With Effect From 1st April 2019
• Impact Under Various Types of Project Scenarios
• Residential – Area
• Residential – Revenue
• Commercial – Area
• Commercial – Revenue
• Mix Project (RREP)
• Project (REP)

GST on Education Sector (19th May 2025 by CA Rishabh A Parikh)

• Definition of Education Institution (EI)
• Taxability Vs Exemptions Vs RCM
• Applicable HSN codes; Groups & Sub groups of EI
• Exemption on Hostel accomodation
• Clarification on Food supplied in EI
• Role of Composite and Mixed supply in EI
• Clarification on Exam fees / Migration fees / admission fees
• Latest amendments and clarifications in the sector