Taxmann's GST on Works Contract & Real Estate Transactions V.S. Datey 7th Edition 2022

This book provides complete & updated coverage of the subject matter, incorporating issues pertaining to Projects, TDR, Development Rights, FSI, Leasing & Renting, and Numerical Illustrations.

Amended by the Finance Act 2022 & incorporated Notifications issued till 19-07-2022

Description

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

The Present Publication is the 7^th 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
• 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