- Author(s): V.S. Datey
- Publisher: Taxmann
- Edition: 8 Ed 2023
- ISBN 13 9789356226739
- Approx. Pages 714 + Contents
- Format Paperback
- Approx. Product Size 24 x 16 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
As Amended by Finance Act 2023.
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Description
Incorporating
► A Complete Guide to GST on Real Estate Transactions & Works Contract
► Issues pertaining to Projects/TDR/Development Rights/FSI/Leasing/ Renting
► Numerical illustrations to clarify issues relating to GST on Real Estate Projects-
► Services to and by Government
► Input Tax Credit
► Valuation issues
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Contents
Part I – Basics of GST
1. Background
2. Taxable Event in GST
3. Classification of Goods and Services
4. Value of Taxable Supply of Goods or Services or Both
5. Input Tax Credit
6. Input Tax Credit when Exempted as well as Taxable Supplies are made
7. Input Tax Credit – Other Issues
8. Input Service Distributor
9. Place of Supply of Goods or Services
10. Time of Supply of Goods and Services
11. Reverse Charge
12. Procedures in GST
13. E-Way Bill for Transport of Goods
14. Miscellaneous Issues in GST
Part II – Taxability of Works Contracts Real Estate Transactions
15. Transactions Relating to Real Estate
16. Real Estate Services relating to Residential and Commercial Apartments
17. TDR/FSI/Upfront-Amount in Long-Term Lease in Real Estate Transactions
18. Leasing and Renting of Real Estate
19. Construction and Works Contract Services
20. Government Related Activities
Appendices 1 to 16
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Author Details
Mr V.S. Datey, based out of Pune (Maharashtra), has worked for close to 27 years in the corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), from 1966 to 1993. He started his career as an author of books relating to indirect taxes in 1993. Presently, he is writing books on indirect taxes and corporate laws. Taxmann published all his books. His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers. Mr Datey conducts various training programmes on indirect tax-related topics.