GST on Real Estate & Works Contracts

"GST on Real Estate & Works Contracts" by Ramesh Chandra Jena is a comprehensive guide that delves into the intricacies of Goods and Services Tax (GST) as it applies to the real estate and construction sectors.

This book is tailored for professionals and stakeholders in the real estate and construction industries, including developers and builders, chartered accountants and tax consultants, legal professionals specializing in real estate, students and academicians focusing on taxation laws.

Its detailed analysis makes it an invaluable resource for understanding the application of GST in these sectors.

PART I Basics of GST
Chapter 1 Background of GST
Chapter 2 Taxable event
Chapter 3 Value of taxable supply of goods or services or both
Chapter 4 Input Tax Credit
Chapter 5 Input Tax Credit when Exempted as well as Taxable Supplies Made
Chapter 6 Input Tax Credit — Miscellaneous Provisions
Chapter 7 Place of Supply of Goods or Services
Chapter 8 Time of Supply of Goods or Services
Chapter 9 Reverse Charge Mechanism
Chapter 10 E-Way Bill for Transport of Goods
Chapter 11 Procedures in GST
PART II GST ON REAL ESTATE TRANSACTION AND WORKS CONTRACT SERVICES
Chapter 12 Real Estate Sector
Chapter 13 Real Estate Project (REP) and Residential Real Estate Project (RREP)
Chapter 14 Joint Development Agreements (JDA)
Chapter 15 Affordable Residential Apartments
Chapter 16 Leasing and Renting of Real Estate
Chapter 17 Cooperative Housing Societies
Chapter 18 Frequently Asked Questions on Real Estate
Chapter 19 Taxability of Government Services
Chapter 20 Works Contract Services
Chapter 21 Real Estate (Regulations and Development) Act, 2016