GST on Works Contract & Real Estate Transactions

GST on Works Contract & Real Estate Transactions is a focused commentary on the application of GST to two of the most complex and litigation-prone sectors under the Indian indirect tax regime—works contracts and real estate transactions. It bridges the foundational machinery of GST (supply, classification, valuation, input tax credit, place and time of supply, reverse charge) with the sector-specific provisions governing residential and commercial apartments, transfer of development rights, FSI, long-term leases, joint development arrangements, leasing and renting of immovable property, and government-related activities.

This Edition incorporates the abolition of GST Compensation Cess on goods and services with effect from 1^st February 2026, the Input Service Distributor regime mandatory from 1^st April 2025, and the post-18 July 2022 rate position on works contract services.

This book is intended for the following audience:

• Chartered Accountants, Cost Accountants, Company Secretaries, and Advocates handling GST advisory, compliance, litigation, and audit in the construction and real estate sectors
• In-house Finance and Tax Teams of real estate developers, EPC contractors, infrastructure companies, builders, and promoters
• Government and PSU Procurement and Finance Functions dealing with works contracts awarded by or to public authorities
• Judicial Members and Tribunal Counsel engaged in adjudication, advance ruling, and appellate matters concerning real estate and works contract disputes
• Academicians and Advanced Students of Indirect Taxation seeking sector-specific application of GST principles