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πŸ“˜ GST on Real Estate & Works Contracts | 10th Edition (2025)
✍️ Authored by V.S. Datey | Published by Taxmann
πŸ“… Amended up to 1st February 2025

The Ultimate Sectoral Commentary on GST in Construction & Real Estate

This definitive guide demystifies GST application across real estate transactions, joint development agreements, leasing, works contracts, and more. With step-by-step analysis, practical illustrations, and case-based guidance, it is tailor-made for professionals, developers, legal teams, and tax officials navigating complex GST obligations.


🧾 Who Will Benefit from This Book?

βœ… CAs, CSs, and Cost Accountants – For sector-specific compliance and advisory
βœ… Lawyers & Legal Teams – For interpreting complex GST law in property matters
βœ… Builders, Contractors & Developers – For clarity on TDR, FSI, leasing, and JDA
βœ… Tax Officers & Government Authorities – As an interpretive and referencer tool
βœ… Students & Academicians – For deep learning on GST in the real estate domain


πŸ” Key Features:

πŸ“Œ [Complete GST Framework] – Core concepts like supply, classification, valuation, ITC, place/time of supply, reverse charge
πŸ—οΈ [Works Contracts & Construction] – GST rates, exemptions, compliance for real estate developers and EPC contractors
🏒 [Joint Development, TDR, FSI & Leasing] – Detailed GST treatment with timelines, legal interpretations & reverse charge
🧾 [Compliance-Focused Approach] – Coverage of registration, invoicing, GSTR-1/3B, TDS under GST, e-way bills, etc.
πŸ“ˆ [Rich with Examples] – Practical illustrations, flowcharts, tables & use cases
πŸ“œ [Judicial & Circular References] – Covers departmental FAQs, court rulings & real-world clarifications
πŸ“š [Appendices for Quick Reference] – Statutory extracts, key notifications (e.g., 11/2017), ITC reversal methods, FAQs


🧱 Content Structure Overview:

🧩 PART I – GST BASICS

  • Background & Constitutional Provisions

  • Taxable Event: 'Supply' Defined

  • Classification & Valuation Principles

  • Input Tax Credit (ITC): Eligibility, Restrictions, Reversals

  • Procedural Compliance: Registration, Invoices, Returns

  • Reverse Charge, TDS, Anti-Profiteering & Advanced Rulings

πŸ—οΈ PART II – WORKS CONTRACTS & REAL ESTATE

  • Real Estate Transactions – Land sales, construction status, maintenance services

  • Works Contracts – GST treatment, exemptions, rate structures

  • Joint Development Agreements (JDAs) – GST on TDR, FSI, lease premiums

  • Leasing & Renting – GST on commercial/residential rent, religious exemptions

  • Govt Projects – Construction services to/from Govt, exemptions, TDS compliance

πŸ“Ž APPENDICES & TOOLS

  • Extracts from CGST/IGST Acts & Rules

  • Important Notifications (11/2017, 12/2017, and amendments)

  • Illustrations for ITC reversals & ongoing project declarations

  • FAQs & Clarifications issued by CBIC


βœ… Why This Book?

πŸ“˜ Bridges fundamentals with advanced GST practice in real estate
πŸ“˜ Ideal for advisory, audit, legal opinion, and exam preparation
πŸ“˜ Written by renowned GST expert V.S. Datey
πŸ“˜ Structured for quick reference & day-to-day use


πŸ” Master the intersection of GST law and real estate with unmatched clarity.
πŸ—οΈ Whether you’re building a project or resolving a noticeβ€”this book is your toolkit.