Taxmann’s GST on Works Contract & Real Estate Transactions by V.S. Datey – 8th Edition 2023

This book provides complete & updated coverage of GST on Real Estate Transactions & Works Contracts.

The Present Publication is the 8^th Edition and has been amended upto 1^st February 2023. 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/Valuation]; when the exempted & taxable supplies are made

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