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

About the author

Mr. V.S. Datey, based out of Pune (Maharashtra), has worked for close to 27 years in the corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), from 1966 to 1993.

He started his career as an author on books relating to indirect taxes in 1993. Presently, he is concentrating on writing books on topics relating to indirect taxes and corporate laws. Taxmann, publish all his books. His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers. Mr. Datey conducts various training programmes on indirect tax-related topics.