GST on Builders & Real Estate Transactions 3rd Edition

GST on Builders & Real Estate Transactions – Virtual Book is a comprehensive, practitioner-focused digital guide designed to demystify the complex GST framework governing the real estate sector in India. The book provides clear explanations on GST implications for construction, sale of property, joint development agreements (JDAs), works contracts, leasing, and maintenance charges, along with detailed guidance on GST rates, valuation, time of supply, and input tax credit (ITC). Written in a simple, structured manner, this virtual book combines statutory provisions, rules, notifications, circulars, and important judicial precedents with practical illustrations and checklists. Special emphasis is placed on common compliance challenges faced by builders and developers, including ITC reversals, land value deduction, invoicing, and return filing. Ideal for builders, developers, chartered accountants, advocates, tax consultants, and real estate professionals, this book serves as both a quick-reference handbook and a detailed compliance guide. Being fully digital, it is searchable, regularly updatable, and suitable for daily professional use.