
Decoding GST on Real Estate - May 2026
Available Formats
Description
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?
o
Comprehensive coverage of GST
provisions specifically applicable to the real estate sector.
o
Practical analysis supported by
charts, tables, illustrations and case studies for quick understanding.
o
Covers critical issues relating
to JDA, TDR, FSI, RCM, ITC, Works Contracts and Redevelopment Projects.
o
Includes the latest GST
amendments, notifications, circulars and important judicial decisions impacting
the real estate industry.
o
Provides practical guidance for
GST compliance, tax planning, litigation and advisory assignments.
