Updates on Indian Taxation and Coorporate Laws

- by renowned Taxmann author Mr. V. S. Datey

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:
    • 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
    • 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