Decoding GST on Real Estate - March 2026
A comprehensive guide to GST Real Estate - By CA. Amish Khandhar & CA. Rashmin Vaja
The GST Real Estate Book is a comprehensive and practical guide that addresses the unique GST implications across the real estate and construction sector. Designed for Real Estate Developers, Builders, Contractors, Landowners, Chartered Accountants, Company Secretaries, Cost Accountants, Tax Consultants, Advocates, CFOs and Finance Professionals, the book provides practical insights into one of the most complex areas of GST.
The book covers the complete GST framework applicable to the real estate industry, including Residential Projects, Commercial Projects, Affordable Housing, Works Contracts, Joint Development Agreements (JDA), Transfer of Development Rights (TDR), Floor Space Index (FSI), Long-term Lease of Land, Redevelopment Projects, Slum Rehabilitation, Reverse Charge Mechanism (RCM), Input Tax Credit (ITC), Valuation, Time of Supply, GST Rates, Refunds, E-Invoicing, Compliance Requirements and Recent Judicial Pronouncements. It also discusses emerging business models such as REITs, InvITs, AIFs, Fractional Ownership, Co-working & Co-living Spaces, Service Apartments, Data Centres, Cloud Kitchens and Green Buildings, making it a valuable resource for today's evolving real estate ecosystem.
Why Choose this Book?
- Comprehensive coverage of GST provisions specifically applicable to the real estate sector.
- Practical analysis supported by charts, tables, illustrations and case studies for quick understanding.
- Covers critical issues relating to JDA, TDR, FSI, RCM, ITC, Works Contracts and Redevelopment Projects.
- Includes the latest GST amendments, notifications, circulars and important judicial decisions impacting the real estate industry.
- Provides practical guidance for GST compliance, tax planning, litigation and advisory assignments.
- Whether you are developing residential or commercial projects, advising clients on real estate transactions, or handling GST compliance and litigation, the GST Real Estate Book serves as a practical desk companion for navigating the complexities of GST in the real estate sector with confidence.