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

The Present Publication is the 5^th Edition, authored by V.S. Datey & updated till 15^th June 2021, with the following coverage:

• 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 Tax Credit – Other Issues
  • 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 Services Relating to Residential and Commercial Apartments
  • 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