GST on Works Contract & Real Estate Transactions

Author: V S Datey
Year: 2021

This book provides complete & updated coverage on GST Real Estate Transactions & Works Contracts.

The Present Publication is the 4^th Edition, authored by V.S. Datey & amended up to 1^st February 2021, with the following noteworthy features:

• Issues pertaining to Projects/Transfer of Development Rights (TDR)/Development Rights/Floor Space Index (FSI)/Leasing/Renting are extensively covered in this book
• Numerical illustrations to clarify issues relating to GST on Real Estate Projects are provided
• Services to and by Government is covered
• 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 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 Projects
    • 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