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) |