GST ON WORKS CONTRACTS, CONSTRUCTION AND REAL ESTATE TRANSACTIONS, LAND DEVELOPMENT AGREEMENTS, SERVICES SUPPLIED TO GOVERNMENT, RESIDENTIAL AND COMMERCIAL APARTMENTS (2019) by TAX PUBLISHERS Paperback – 12 Sep 2019
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Contents at a Glance
| PART I–GST BASICS CONCEPTS | |
| 1. | Overview of GST |
| 2. | Levy and Collection of Tax |
| 3. | Meaning and Scope of Supply |
| 4. | Composite and Mixed Supply |
| 5. | Place of Supply of Construction Services |
| 6. | Time of Supply of Services |
| 7. | Levy of Tax on Reverse Charge Basis |
| 8. | Value of Taxable Supply |
| 9. | Tax Deduction at Source |
| 10. | Special Composition Scheme |
| PART II–INPUT TAX CREDIT | |
| 11. | Input Tax Credit |
| 12. | Availing Input Tax Credit in Special Circumstances |
| 13. | Input Service Distributor |
| PART III–GST PROCEDURES | |
| 14. | Registration under GST |
| 15. | Cancellation of Registration |
| 16. | Returns under GST |
| 17. | Payment of Tax |
| 18. | Accounts and Records |
| 19. | Tax Invoice, Bill of Supply, Debit and Credit Notes |
| PART IV–GST ON CONSTRUCTION SERVICES, WORKS CONTRACT AND REAL ESTATE SERVICES | |
| 20. | General Construction Services |
| 21. | Construction of Residential Houses |
| 22. | Construction of Residential or Commercial Apartments |
| 23. | Works Contract Service |
| 24. | GST on Land Development Agreements |
| 25. | Renting of Immovable Property Service |
| 26. | Services by or to Government, Governmental Authority or Local Authority |
| PART V–APPENDICES | |
| 27. | FAQs on Real Estate — Part I |
| 28. | FAQs on Real Estate — Part II |
| 29. | Explanatory Notes to the Scheme of Classification of Services (Relevant Extracts) |