Description
Taxmann Publications Gst On Works Contract And Real Estate Transactions 7Th Edition by V S Datey
This book provides complete & updated coverage of GST on Real Estate Transactions & Works Contracts.
The Present Publication is the 7th Edition, amended by the Finance Act 2022 & incorporates Notifications issued till 19-07-2022. 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; 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.