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
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
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
About the Author
Mr. Datey worked for 27 years in corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), during 1966 to 1993.
He started his career as 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. All his books are published by Taxmann, New Delhi.
Mr Datey conducts training programmes on indirect tax related topics.
His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers.