GST on Works Contract & Real Estate Transactions 2022

By | September 18, 2022
(Last Updated On: September 18, 2022)

Taxmann’s GST on Works Contract & Real Estate Transactions – Incorporating issues pertaining to Projects, TDR, Development Rights, FSI, Leasing & Renting with Numerical Illustrations | August 2022

GST on Works Contract & Real Estate Transactions

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The Present Publication is the 7th Edition, amended by the Finance Act 2022 & incorporates Notifications issued till 19-07-2022. This book is authored by V.S. Datey with the following coverage:

  • Issues pertaining to Projects, Transfer of Development Rights (TDR), Development Rights, Floor Space Index (FSI), Leasing, Renting, and Valuation Issues are extensively covered in this book
  • [Numerical Illustrations] to clarify issues relating to GST on Real Estate Projects are provided
  • Services to and by the Government are covered
  • Issues in Input Tax Credit; when the exempted & taxable supplies are made

The contents of this book are as follows:

  • Part I – Basics of GST
    o  Background
    o  Taxable Event in GST
    o  Classification of Goods and Services
    o  Value of Taxable Supply of Goods or Services or Both
    o  Input Tax Credit
    o  Input Tax Credit when Exempted as well as Taxable Supplies are made
    o  Input Tax Credit – Other Issues
    o  Input Service Distributor
    o  Place of Supply of Goods or Services
    o  Time of Supply of Goods and Services
    o  Reverse Charge
    o  Procedures in GST
    o  E-Way Bill for Transport of Goods
    o  Miscellaneous Issues in GST
  • Part II – Taxability of Works Contracts Real Estate Transactions
    o  Transactions Relating to Real Estate
    o  Real Estate Services relating to Residential and Commercial Apartments
    o  TDR/FSI/Upfront-Amount in Long-Term Lease in Real Estate Transactions
    o  Leasing and Renting of Real Estate
    o  Construction and Works Contract Services
    o  Government Related Activities


Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :

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