GST on Real Estate & Works Contracts (2nd Edition)
- Year of Publication: 2024
- Edition: 2nd
- ISBN: 978-81-970560-0-0
- No.of Pages: 425
The Government has brought several changes in the provisions and tax structure of “Real Estate Sector and Works Contract
Transactions” with effect from 1-4-2019. In this book, an attempt has been made to discuss the various aspects/basics of GST and Input Tax Credit with other provisions. The Real Estate Sector has undergone several changes wrapping with RERA regulations policies in the country. Works contract service has also under gone changes in the GST regime. It is the author’s endeavour to present this book incorporating all changes made to GST Act GST Rules relating to Real Estate Works Contract. This book contains the issues relating to Renting and leasing of immovable property, TDR/FSI/Long term lease, Sale of land & developed plots, Real Estate projects under RERA, Works contract, Valuation aspect, Taxability aspect and Reverse Charge Mechanism applicable to Real Estate Sector. This book also incorporates the RERA Act, 2016, FAQs relating to Real Estate Sector, Board Circulars, Notifications, important Judicial Pronouncements, Case Laws of High Courts & Supreme Court and Advance Rulings relating to each subject matter for easy reference of the readers.
Coverage:
- Complete Ready Reckoner to GST on Real Estate & RERA Act, 2016
- Guide to Real Estate Project (REP) and Real Estate Residential Project (RREP)
- Focuses on TDR/FSI/Joint Development Agreements/ Leasing/Renting
- Tax structures - Guidelines
- Works Contract Services
- Real Estate (Regulation and Development) Act, 2016
Ramesh Chandra Jena, Advocate, is an indirect tax expert with practical experience of more than 34 years with industries and corporate sectors in India. He carries deep knowledge and has proven track career on indirect tax matters. During his long exposed professional career in Industrial and Corporate Sectors, he has handled indirect tax issues in industries of multi products such as Paper & Paper Board, Automobile Components Manufacturers, Textile & Cotton and Power Sectors, etc. He carries long exposures in the area of Central Excise, Customs & Service Tax, EXIM, Supply Chain Management, DGFT, SEZs and EOUs. Due to his conceptual knowledge and practical exposures, he has penned “GST-Smart Guide (A Complete Practical Approach to Goods and Services Tax in India)”.
Mr. Jena is a prolific writer. He has contributed more than 500 articles on the subject matter of taxation to the print media, namely, Excise Law Times, Service Tax Review, GST Law Times and electronic media such as TIOL, Taxongo, Taxman and Taxguru. He has been spreading the knowledge on tax matters amongst professionals through his publication of articles not only for the corporate professionals but also for the department officers. With the pre-implementation of GST regime and post-implementation of GST regime he has contributed a good number of articles on GST issues and suggestions for improvement. Now, he is a practicing advocate at Orissa High Court, Cuttack. On behalf of All Odisha Tax Advocates Association he is representing as a member of ‘Grievance Redressal Committee’ of GST, Central Excise & Customs, Bhubaneswar Zone, Odisha.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2024
- Edition: 2nd
- ISBN: 978-81-970560-0-0
- No.of Pages: 425
The Government has brought several changes in the provisions and tax structure of “Real Estate Sector and Works Contract
Transactions” with effect from 1-4-2019. In this book, an attempt has been made to discuss the various aspects/basics of GST and Input Tax Credit with other provisions. The Real Estate Sector has undergone several changes wrapping with RERA regulations policies in the country. Works contract service has also under gone changes in the GST regime. It is the author’s endeavour to present this book incorporating all changes made to GST Act GST Rules relating to Real Estate Works Contract. This book contains the issues relating to Renting and leasing of immovable property, TDR/FSI/Long term lease, Sale of land & developed plots, Real Estate projects under RERA, Works contract, Valuation aspect, Taxability aspect and Reverse Charge Mechanism applicable to Real Estate Sector. This book also incorporates the RERA Act, 2016, FAQs relating to Real Estate Sector, Board Circulars, Notifications, important Judicial Pronouncements, Case Laws of High Courts & Supreme Court and Advance Rulings relating to each subject matter for easy reference of the readers.
Coverage:
- Complete Ready Reckoner to GST on Real Estate & RERA Act, 2016
- Guide to Real Estate Project (REP) and Real Estate Residential Project (RREP)
- Focuses on TDR/FSI/Joint Development Agreements/ Leasing/Renting
- Tax structures - Guidelines
- Works Contract Services
- Real Estate (Regulation and Development) Act, 2016
Ramesh Chandra Jena, Advocate, is an indirect tax expert with practical experience of more than 34 years with industries and corporate sectors in India. He carries deep knowledge and has proven track career on indirect tax matters. During his long exposed professional career in Industrial and Corporate Sectors, he has handled indirect tax issues in industries of multi products such as Paper & Paper Board, Automobile Components Manufacturers, Textile & Cotton and Power Sectors, etc. He carries long exposures in the area of Central Excise, Customs & Service Tax, EXIM, Supply Chain Management, DGFT, SEZs and EOUs. Due to his conceptual knowledge and practical exposures, he has penned “GST-Smart Guide (A Complete Practical Approach to Goods and Services Tax in India)”.
Mr. Jena is a prolific writer. He has contributed more than 500 articles on the subject matter of taxation to the print media, namely, Excise Law Times, Service Tax Review, GST Law Times and electronic media such as TIOL, Taxongo, Taxman and Taxguru. He has been spreading the knowledge on tax matters amongst professionals through his publication of articles not only for the corporate professionals but also for the department officers. With the pre-implementation of GST regime and post-implementation of GST regime he has contributed a good number of articles on GST issues and suggestions for improvement. Now, he is a practicing advocate at Orissa High Court, Cuttack. On behalf of All Odisha Tax Advocates Association he is representing as a member of ‘Grievance Redressal Committee’ of GST, Central Excise & Customs, Bhubaneswar Zone, Odisha.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
