GST on Works Contract & Other Construction/EPC Contracts

Author: Sudipta Bhattacharjee, Rishabh Prasad, Abhishek Garg

Year: 2025

About the Book:
This updated 11th Edition (2025) provides a comprehensive and practical guide to understanding the nuances of GST law as applicable to works contracts, real estate projects, and Engineering, Procurement & Construction (EPC) contracts. It has been meticulously revised to reflect the latest amendments introduced through the Finance Act 2025.

The book breaks down the complex legal framework and offers industry-specific insights for sectors such as real estate, infrastructure, oil & gas, and manufacturing. Through a combination of judicial precedents, practical scenarios, and compliance strategies, this guide ensures that professionals are well-equipped to handle GST-related challenges in the construction and contracting domain.

Key Features:

• Updated analysis incorporating changes brought by the Finance Act 2025

• Practical case studies and sector-specific applications of GST

• Discussion on litigation trends, anti-profiteering provisions, and contractual adjustments such as liquidated damages and security deposits

• Detailed treatment of valuation principles and GST implications across contract stages

• Includes flowcharts, compliance checklists, and visual aids for easy reference

• Covers transitional provisions, Input Tax Credit (ITC), place of supply, and tax rate issues

• Clarifies complex structures such as sub-contracting, joint ventures, and composite vs. mixed supply

Ideal For:

• Chartered Accountants & GST Consultants

• Lawyers handling indirect tax matters

• Construction and EPC Contractors

• Project Developers and Real Estate Professionals

• In-house Tax and Finance Teams

• Academicians and Policy Analysts

Hashtags:
#GST #WorksContract #ConstructionLaw #EPCLaw #GST2025 #IndirectTax #TaxCompliance #FinanceAct2025 #9789364550413 #taxmann

Caveat Legalis: Description based on available details—interpret with due diligence!