Taxmann's GST on Works Contract & Real Estate Transactions

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


The Present Publication is the 4th Edition, authored by V.S. Datey & amended up to 1st February 2021, with the following noteworthy features:



• 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:


𝚘 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 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


𝚘 Part II – Taxability of Works Contracts Real Estate Transactions


• Transactions Relating to Real Estate


• Real Estate Projects


• 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


• Also Available


𝚘 [4th Edition] of Taxmann’s GST Practice Manual | Day to Day GST Practice Guide for Professionals


𝚘 [15th Edition] of Taxmann’s GST Ready Reckoner | Ready Referencer for all Provisions of the GST Law