Master Guide to GST on Works Contract and Real Estate In Question and Answer Form 2026 Edition by R S Paul India

OVERVIEW

Master Guide to GST on Works Contract & Real Estate (2026 Edition) by R S Paul is a practical compliance guide published jointly by Book Corporation and B.C. Publications. Structured in a Question & Answer (Q&A) format, this book offers detailed insights into indirect taxation surrounding real estate transactions, construction contracts, and joint development agreements.

Designed as an indispensable guide for tax consultants, builders, real estate developers, and candidates preparing for professional exams or the judiciary exam, this latest edition 2026 is updated up to the Finance Act, 2026. It simplifies complex legal provisions, statutory notifications, and tribunal rulings into clear, actionable answers.

Whether you are navigating Input Tax Credit (ITC) eligibility for commercial properties or assisting law students India in understanding the intersection of GST with the Real Estate (Regulation and Development) Act, 2016 (RERA), this manual serves as an essential desk reference. It stands out as a top choice for the best law book India selection in real estate indirect taxation.

KEY FEATURES

• Author & Authority: Authored by GST expert R S Paul.

• Publisher: Published jointly by Book Corporation and B.C. Publications.

• Edition & Currency: 2026 Edition (Amended up to the Finance Act, 2026).

• Binding Type: Paperback (lightweight softcover ideal for daily office use and field reference).

• Interactive Q&A Format: Structured in a Question & Answer layout for fast issue resolution.

• Specialized Real Estate Focus: Comprehensive treatment of Joint Development Agreements (JDA) and Transferable Development Rights (TDR).

• RERA Integration: Examines provisions alongside The Real Estate (Regulation and Development) Act, 2016.

WHAT THIS BOOK COVERS

• Registration & Returns: Mandatory GST registration criteria and filing requirements for builders, developers, and contractors.

• Works Contract & Govt. Contractors: Special tax treatment, valuation rules, and rate structures applicable to government contracts.

• Input Tax Credit (ITC): In-depth analysis of ITC eligibility, restrictions, blockages, and reversals in construction projects.

• Joint Development Agreements (JDA) & TDR: Taxability, valuation, and timing of liability for land rights transfer and development agreements.

• Place & Time of Supply: Determination rules for continuous supply of services and real estate construction.

• Tax Deduction at Source (TDS) & E-Way Bill: Compliance mechanisms for TDS under GST and e-way bill rules for construction material movement.

• Real Estate (Regulation and Development) Act, 2016: Interplay between RERA regulatory norms and GST compliance.

WHO SHOULD BUY

• Real Estate Developers & Builders: Promoters and project managers managing GST liabilities and ITC planning.

• Chartered Accountants & Tax Advocates: Consultants advising real estate clients on contracts, appeals, and audits.

• CA, CS & CMA Aspirants: Students seeking clear, example-based understanding of GST on works contracts.

• Law Students India: Students pursuing practical specialization in indirect tax laws and real estate regulations.

9. WHY THIS BOOK IS VALUABLE (USP)

• Practical Q&A Structure: Eliminates abstract theory by directly addressing real-world operational questions faced by developers and practitioners.

• Updated to Finance Act 2026: Fully revised to reflect recent statutory updates, notifications, and circulars.

• Cross-Disciplinary Coverage: Bridges the gap between GST laws and RERA regulations for complete advisory accuracy.

• Real Practical Examples: Features illustrative numerical examples to demonstrate complex tax calculations on real estate projects.

PRODUCT DETAILS

• Title: Master Guide to GST on Works Contract & Real Estate (In Question & Answer Form)

• Author: R S Paul

• Publisher: Book Corporation / B.C. Publications

• Language: English

• Edition: 2026 Edition

• Format: Paperback

BENEFITS

• Resolve Real Estate GST Queries Quickly: Find straightforward Q&A answers for daily litigation and advisory matters.

• Maximize Legitimate ITC Claims: Avoid wrong ITC reversals and ensure compliance with real estate tax rules.

• Ensure Smooth Audit & Appeals: Draft stronger responses to show-cause notices using integrated case laws and circular references.

CALL TO ACTION

Master GST compliance for real estate and construction projects under Finance Act 2026. Order your copy of Master Guide to GST on Works Contract & Real Estate by R S Paul on LawPustak today!