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