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Description
GST on Works Contract & Real Estate Transactions provides complete & updated coverage on GST Real Estate Transactions & Works Contracts.
The Present Publication is the 5th Edition, authored by V.S. Datey & updated till 15th 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