B.C. Publications Master Guide to GST on Works Contract & Real Estate by R S Paul 1st Edition 2026

B.C. Publications Master Guide to GST on Works Contract & Real Estate by R S Paul 1st Edition 2026

Master Guide to GST on Works Contract & Real Estate is a comprehensive practical guide designed to help professionals, taxpayers, promoters, contractors, advocates, and students understand the application of GST in works contracts and the real estate sector. Written in a question-and-answer format, the book explains complex GST provisions in a simple and systematic manner.

The book covers key topics such as GST registration, works contracts, input tax credit (ITC), government contracts, place and time of supply, invoicing, payments and returns, tax deduction at source (TDS), e-way bills, refunds, appeals, case laws, notifications, and circulars. It also provides detailed discussion on Joint Development Agreements (JDA), Transferable Development Rights (TDR), and GST implications for promoters and real estate developers.

Updated up to the Finance Act, 2026, this edition includes practical examples, judicial precedents, and relevant statutory references, making it a valuable reference tool for tax practitioners, chartered accountants, lawyers, developers, and business professionals dealing with GST compliance in the construction and real estate industries.

Covering:

• Registration
• Works Contract
• Input Tax Credit (ITC)
• Govt. Contractors
• Place of Supply & Time of Supply
• Real Estate
• Invoice
• Promoter
• Payments & Returns
• Joint Development Agreement (JDA)
• Tax Deduction at Source (TDS)
• Transferable Development Right (TDR)
• E-Way Bill
• Practical Examples
• Refund
• Case Laws
• Appeals
• Notifications & Circulars