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Ramesh Chandra Jena GST on Real Estate & Works Contracts
From Bharat Law House Private Limited
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Description
GST on Real Estate & Works Contracts (3rd Edition, 2025) by Ramesh Chandra Jena is a detailed and practical commentary focused on one of the most complex and litigated sectors under the Goods and Services Tax regime—real estate, construction, and works contracts. This thoroughly revised edition incorporates the latest amendments, judicial pronouncements, CBIC circulars, and GST Council decisions up to 2025.
Key highlights of the book include:
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In-depth analysis of works contracts, composite vs. mixed supply, and classification issues
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GST implications on joint development agreements (JDAs), transfer of development rights (TDR), Floor Space Index (FSI), and leasing of land
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Reverse charge mechanism (RCM) and its application in the real estate and construction industry
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Input Tax Credit (ITC) restrictions and computations for builders, contractors, and subcontractors
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GST treatment for affordable housing, commercial projects, and redevelopment schemes
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Step-by-step guidance on invoicing, valuation, time of supply, and place of supply
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Extensive coverage of notified rates, exemptions, and notifications applicable to the sector
This edition is enriched with flowcharts, practical examples, and FAQs, making it a highly useful reference for chartered accountants, GST practitioners, real estate developers, legal consultants, and in-house tax teams.
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Content
Table of Contents
GST on Real Estate & Works Contracts
Author: Ramesh Chandra Jena
Edition: 3rd Edition, 2025
Part A: Introduction & Legal Framework
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Overview of GST Law and Its Applicability to Real Estate
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Constitutional Provisions & Legal Validity of GST on Immovable Property
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Meaning and Scope of Works Contract under GST
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Real Estate vs. Works Contract – Legal Classification
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GST vs. Pre-GST Era: Key Changes for Construction and Real Estate Sector
Part B: Key GST Concepts for Real Estate
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Composite and Mixed Supply in Construction Contracts
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Time of Supply – Works Contracts & Real Estate Projects
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Place of Supply for Construction Services and Related Transactions
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Valuation of Supply in Real Estate & Development Agreements
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GST Rates on Construction Services – Residential, Commercial & Mixed Projects
Part C: Sector-Specific Applications
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GST on Joint Development Agreements (JDAs)
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Transfer of Development Rights (TDR) and Floor Space Index (FSI)
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Redevelopment Projects and Slum Rehabilitation Schemes
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Affordable Housing Projects – Conditions & Concessional Rates
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Sale of Land and Ready-to-Move-In Property – Taxability
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Leasing of Land & Buildings – GST Implications
Part D: Input Tax Credit (ITC)
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ITC Eligibility & Restrictions in Real Estate Projects
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Reversal of ITC – Provisions under Rule 42 & 43
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ITC Apportionment in Mixed-Use Projects
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Reporting ITC in GSTR-3B and Annual Return
Part E: Procedural Aspects
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GST Registration for Builders and Contractors
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Tax Invoicing, Billing & Record Keeping
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Reverse Charge Mechanism (RCM) for Subcontractors and Developers
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Compliance Calendar for Real Estate Entities
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Advance Ruling Mechanism in Real Estate Sector
Part F: Litigation & Case Law
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Key Judicial Pronouncements on Real Estate under GST
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Advance Rulings – Summary and Analysis
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Common Disputes and Departmental Positions
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Drafting Contracts to Minimize GST Risks
Part G: Practical Tools & Annexures
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GST Notification Extracts Related to Real Estate
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Flowcharts on Tax Treatment for Various Transaction Types
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FAQs and Practical Scenarios
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Sample Agreements Clauses from GST Perspective
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Summary Table of GST Rates on Real Estate Activities
More Information
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| Ramesh Chandra Jena GST on Real Estate & Works Contracts |
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