This book is a focused commentary on the application of GST to two of the most litigation-prone sectors under the Indian indirect tax regime—works contracts and real estate. Authored by V.S. Datey, the 11th Edition (2026) bridges the foundational GST machinery with sector-specific provisions governing apartments, TDR/FSI, joint development arrangements, leasing and government-related activities. It incorporates the Finance Act 2026 amendments, including the abolition of GST Compensation Cess w.e.f. 1st February 2026, the Input Service Distributor regime mandatory from 1st April 2025, and the post-18th July 2022 rate position on works contract services. Organised into two Parts, twenty Chapters, and fifteen Appendices, the book maps each issue to the underlying section, rule, notification or circular, with integrated AAR, AAAR, CESTAT, High Court, and Supreme Court rulings—serving as a single-volume desk reference for practitioners, in-house tax teams, government procurement functions and tribunal counsel.
