This document provides a comprehensive overview of Goods and Services Tax (GST) complexities within the infrastructure and works contracts sector. It details crucial topics such as valuation methods, Input Tax Credit (ITC) eligibility and pitfalls, exemptions, SAC codes, and various project models like EPC and turnkey. The guide also offers practical advice on legal compliance, drafting GST-compliant invoices, and filing GST returns, making it an essential resource for professionals in the construction and infrastructure industries.