harat's GST on Real Estate & Works Contracts

Bharat's GST on Real Estate & Works Contracts – 3rd Edition 2025 is a comprehensive and practical reference work for professionals dealing with GST implications in the real estate and construction sectors. It offers deep insights into taxation under Joint Development Agreements (JDAs), Transferable Development Rights (TDRs), FSI, Affordable Housing, Works Contracts, and more. Updated with the latest amendments under Finance Act, 2025, this edition includes judicial rulings, circulars, and clarifications, making it a reliable resource for consultants, developers, and practitioners alike.

📘 Key Features:

• Thorough coverage of GST on construction, real estate transactions, and works contracts

• Detailed explanation of taxability under JDAs, TDRs, and composite supplies

• In-depth treatment of Input Tax Credit (ITC), valuation, exemptions, and rate applicability

• Contains case laws, charts, tabular analyses, and practical illustrations

• Updated with all relevant notifications, circulars, and judicial developments till 2025

📚 Table of Contents Highlights:

1. GST Framework for Real Estate & Works Contracts

2. Concept of Supply & Time of Supply in Construction Services

3. Taxability under Joint Development Agreements

4. GST on Land, TDR, and FSI

5. Reverse Charge Mechanism in Real Estate

6. Input Tax Credit and Compliance

7. Exemptions and Concessional Rates

8. Practical Case Studies & Advance Rulings

9. Circulars, Clarifications & Notifications

🎯 Useful For:

• Chartered Accountants, Tax Consultants & Legal Practitioners

• Builders, Developers, and Real Estate Professionals

• Contractors & Project Engineers

• Law Students and GST Learners