This comprehensive guide simplifies GST in construction and real estate, covering foundational concepts (taxable event, place of supply, valuation) and advanced topics (joint development agreements, TDR/FSI, leasing). Its structured approach—reinforced by practical examples, illustrations, and checklists—distinguishes core GST provisions from sector-specific complexities. It offers the latest procedural guidance and robust references for easy cross-referencing. Ideal for tax practitioners, legal professionals, builders, government authorities, and students, it is an authoritative resource on GST compliance in real estate.