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GST on Work Contract and Other Construction/EPC Contracts

GST on Work Contract and Other Construction/EPC Contracts

  • ₹1,095.00

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► Key concepts and latest case laws
► Sector-wise coverage with chapters on Oil & Gas, Real Estate, Ports, Water Supply Projects,
► Manufacturing, Thermal Power, Roads etc.
► Guidance on legal arguments available against key areas of dispute
► 'Free of Cost' supplies
► Security deposits/Advances
► Liquidated Damages: Updated with latest Indian and European judgments and HMRC advisories
► Anti-profiteering
► Key contractual disputes arising out of GST and litigation tips
► Several case studies
Chapter 1 : Introduction to the scheme of GST
Chapter 2 : Evolution of 'Works Contract' Pre-GST
Chapter 3 : Definition of 'Works Contract' under GST
Chapter 4 : Overview of treatment of construction contracts under international VAT/GST
                     regimes for a Comparative perspective
Chapter 5 : 'Works Contract' must pertain to 'Immovable Property' – What is 'Immovable Property'
Chapter 6 : For a contract to qualify as a 'Works Contract', it must involve 'Transfer of Property in Goods' –
                    What is 'Transfer of Property in Goods'   
Chapter 7 : 'Composite' and 'Mixed Supply' – Relevance under 'Works Contract'   
Chapter 8 : The interplay between composite supply, mixed supply and works contract
Chapter 9 : Classification of services under GST and 'Works Contract'
Chapter 10 : Input Tax Credit for 'Works Contract'
Chapter 11 : Case Studies to practically understand whether a contract would qualify as a 'Works Contract'
Chapter 12 : Comparison with Pre-GST regime – What constituted 'Works Contract' then, do they still qualify as 'Works Contract'?
Chapter 13 : Registration for Works Contractor under GST
Chapter 14 : Time of supply and issuance of invoice (Point of Taxation)
Chapter 15 : Impact of GST on advances/security deposits, etc.
Chapter 16 : Valuation and 'Free of Cost' supplies by the customer
Chapter 17 : Place of supply
Chapter 18 : GST Rates as applicable on various types of works contracts
Chapter 19 : Summarizing the key differences in 'Works Contract' in the Pre and Post GST era
Chapter 20 : Transition provision under GST for Works Contract
Chapter 21 : Tax Deduction at Source ('TDS')
Chapter 22 : Works Contract and implications in Oil & Gas Sectors
Chapter 23 ; Works Contract and implications in Real Estate
Chapter 24 : Works Contract and implications for Roads/Highways
Chapter 25 : Works Contracts and implications on Ports
Chapter 26 : Works Contracts and implications on Thermal Power Generation
Chapter 27 : Works Contract and implications on Solar Power Generation
Chapter 28 : Works Contract and implications on Large Manufacturing Plants
Chapter 29 : Works Contract implications on Large Water Supply Projects
Chapter 30 : GST and anti-profiteering
Chapter 31 : Practical strategies vis-à-vis structuring of various types of works contract under GST
Chapter 32 : What happens to the 'No-Income Tax' position for offshore supplies under a single EPC contract post GST?
Chapter 33 : Best practices for tax controversy management under GST
Annexures 1 to 3
Author Details
Sudipta Bhattacharjee,
Recognized in 2020 by the Businessworld Legal magazine amongst the top 40 of India's finest lawyers and legal influencers under the age of 40 [#BWLegal40under40], Sudipta is a Partner at a reputed Tier-1 law firm's Delhi-NCR office. He has 17 years of experience providing strategic tax and allied commercial-legal advisory services to clients in diverse sectors and structuring, drafting, reviewing, and negotiating various contracts. He is a qualified lawyer and has graduated from the prestigious National University of Juridical Sciences, Kolkata. Sudipta specializes in all pre-GST Indian indirect taxes, including Customs, Excise, Service Tax, GST, and contract documentation related services. He has provided strategic advice on the GST transition and implementation in India to businesses across sectors. He has undertaken several training sessions educating clients and the general public about the impact of GST on their key business processes. Sudipta has also led VAT impact assessments for business conglomerates in Kuwait relating to the proposed VAT introduction in middle-east (Gulf Co-operation Council countries).
Rishabh Prasad, Rishabh is an experienced tax lawyer working in the chambers of a highly reputed tax counsel and is based out of Delhi. He graduated from the prestigious National University of Juridical Sciences, Kolkata, in 2015 and has worked extensively in all areas of indirect tax, including GST, Service Tax, Customs, FTP and International Trade Laws. Rishabh has also been deeply involved with the GST transition in India and has regularly advised various corporate houses on strategic and typical day-to-day GST issues, including transaction structuring. Further, Rishabh has been a part of multiple transnational assignments for business conglomerates in relation to the impending transition to the VAT regime in the middle-east (Gulf Co-operation Council countries).
Abhishek Garg, Abhishek is a practising lawyer and holds dual professional qualifications of a Chartered Accountant and an Advocate. He is a Commerce Graduate from the prestigious Shri Ram College of Commerce and has done his Law at Campus Law Center, Faculty of Law, Delhi. He is a Fellow Member of the Institute of Chartered Accountants of India (ICAI). He has developed his niche in tax and corporate laws while working with top tier law firms like Shardul Amarchand Mangaldas, Lakshmikumaran & Sridharan and Advaita Legal. He has experience handling Direct and Indirect Tax Litigation and Company law matters across all judicial and quasi-judicial fora. He is actively involved in advising and training various companies, industries and professionals in relation to taxation and corporate and commercial laws.

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