Part I -- GST Implications on Joint Development Agreements |
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| 1 Overview of GST Vis-a-Vis Construction of Immovable Property Transactions |
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| 2 Meaning and Scope of Supply for Construction of Immovable Property Transactions |
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| 3 Place of Supply and Time of Supply of Construction of Immovable Property Services |
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| 4 Composite and Mixed Supply Vis-a-Vis Construction of Immovable Property Services |
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| 5 Construction of Immovable Property Transactions Treated as Service in GST |
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| 6 Levy of Tax on Construction of Immovable Property -- Forward Charge |
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| 7 Levy of Tax on Construction of Immovable Property -- Reverse Charge |
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| 8 Exemptions from GST Relating to Construction of Immovable Property Services |
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Part II -- Specific Topics -- Joint Development Agreements Model |
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| 9 Joint Development Agreement Model -- Detailed Discussion |
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| 10 GST Liability of Land Owner : An Elaborate Discussion |
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| 11 GST Liability of Developer : An Elaborate Discussion on GST Liability |
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| 12 GST Liability of Contractor -- An Elaborate Discussion |
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| 13 GST Liability on Residential, Commercial Apartments and Residential Houses |
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| 14 GST Liability on Works Contract Services -- Construction of Property |
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Part III -- GST Procedures -- Joint Development Agreements Model |
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| 15 Registration and Returns to be Filed Under GST by Land Owner, Developer, Contractor |
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| 16 Accounts and Records to be Maintained by Land Owner, Developer, Contractor Under GST |
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Part IV -- Income Tax Implications on Joint Development Agreements |
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| 17 Income-tax Implications on Land Owner -- Taxability As Capital Gains |
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| 18 Income-tax Implications on Land Owner -- Taxability As Business Income |
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| 19 Income-tax Implications on Developer -- Taxability As Business Income |
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| 20 Capital Gain Implications on Land Development Agreement |
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| 21 Practical Queries with Opinion on Land Development Agreement |
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| 22 Deduction in Respect of Profits from Development of Housing Projects |
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| 23 Judicial View Point on Profits from Development of Housing Projects |
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| 24 Sale of Transferable Development Rights (TDR) -- Capital Gains Implications |
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Part V -- RERA Implications on Real Estate Services |
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| 25 Introductory |
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| 26 Registration of Real Estate Projects |
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| 27 Registration and Functions of Real Estate Agents |
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| 28 Promotors and Their Functions & Duties |
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| 29 Rights and Duties of Allottees |
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| 30 Offences and Penalties for Contravention of the Real Estate (Regulation and Development) Act, 2016 |
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| 31 Constitution of Real Estate Regulatory Authority |
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| 32 Functions of the Real Estate Regulary Authority |
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| 33 Powers of the Real Estate Regulatory Authority |
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| 34 Central Advisory Council -- Its Constition and Functions |
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| 35 Real Estate Appellate Tribunal |
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| 36 Real Estate Regulatory Authority Vis-a-Vis Finance, Accounts, Audits and Reports |
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| 37 Power to Make Rules and Regulations |
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| 38 Power of Appropriate Government to Issue Directions or to Supersede Authority |
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| 39 Miscellaneous Issues Relevant to Real Estate (Regulation and Development) Act, 2016 |
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| 40 Promoter (Developer) -- Responsibilities under RERA |
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Part VI -- Appendix |
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| 41 Central Goods and Services Tax Act, 2017 (Relevant Extracts) |
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| 42 Frequently Asked Questions (FAQs) |
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| 43 Classification of Services and Explanatory Notes |
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| 44 GST Rates and Exemption Notifications |
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| 45 Sample Land Development Agreements |
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| 46 Real Estate (Regulation and Development) Act, 2016 |
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