GST on Works Contract & Real Estate Transactions 10th Edition 2025

GST on Works Contract & Real Estate Transactions – 10th Edition 2025 is a specialized and authoritative reference designed to address the complex GST issues faced by the construction and real estate sector. This extensively revised edition reflects all amendments, rate changes, circulars, and judicial rulings applicable up to 2025. The book provides a structured and practical analysis of GST on works contracts, covering classification, valuation, time and place of supply, input tax credit restrictions, exemptions, and compliance obligations. It offers detailed coverage of GST implications on real estate transactions such as under-construction property, affordable housing, commercial projects, leasing, joint development agreements (JDA), redevelopment projects, and transfer of development rights (TDR). Special attention is given to industry-specific challenges, interpretational disputes, and evolving jurisprudence, making the book highly relevant for advisory, compliance, and litigation purposes. With clear explanations, illustrative examples, and case law references, the book serves as an indispensable guide for professionals dealing with GST in the construction and real estate ecosystem.