{"product_id":"gst-on-works-contract-real-estate-transactions","title":"GST on Works Contract \u0026 Real Estate Transactions","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eGST on Works Contract \u0026amp; Real Estate Transactions \u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003eis 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 (\u003cem\u003esupply, classification, valuation, input tax credit, place and time of supply, reverse charge\u003c\/em\u003e) 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis Edition incorporates the abolition of GST Compensation Cess on goods and services with effect from 1\u003csup\u003est\u003c\/sup\u003e February 2026, the Input Service Distributor regime mandatory from 1\u003csup\u003est\u003c\/sup\u003e April 2025, and the post-18 July 2022 rate position on works contract services.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is intended for the following audience:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eChartered Accountants, Cost Accountants, Company Secretaries, and Advocates\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003ehandling GST advisory, compliance, litigation, and audit in the construction and real estate sectors\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eIn-house Finance and Tax Teams\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eof real estate developers, EPC contractors, infrastructure companies, builders, and promoters\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eGovernment and PSU Procurement and Finance Functions\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003edealing with works contracts awarded by or to public authorities\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eJudicial Members and Tribunal Counsel\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eengaged in adjudication, advance ruling, and appellate matters concerning real estate and works contract disputes\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eAcademicians and Advanced Students of Indirect Taxation\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eseeking sector-specific application of GST principles\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Legal Matrix Publications","offers":[{"title":"Default Title","offer_id":48755427049691,"sku":null,"price":1271.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0818\/9109\/8843\/files\/1777274632416_1_9789375612209_Detail-Page.jpg?v=1778219212","url":"https:\/\/legalmatrixpublications.com\/products\/gst-on-works-contract-real-estate-transactions","provider":"Legal Matrix Publications","version":"1.0","type":"link"}