Part I -- GST Implications on Joint Development Agreements and Transactions Relating to Immovable Properties |
1
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| 1 - Overview of GST Law |
2
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| 2 - Levy and Collection of GST |
14
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| 3 - Levy of IGST |
22
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| 4 - Joint Development Agreement Models |
31
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| 5 - GST on Construction of Immovable Property Transactions |
38
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| 6 - Meaning and Scope of Supply for Construction of Immovable Property Transactions |
46
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| 7 - Place and Time of Supply of Construction of Immovable Property Services |
56
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| 8 - Composite and Mixed Supply Vis-a-Vis Construction of Immovable Property Services |
66
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| 9 - Construction of Immovable Property Transactions Regard-ed as Service in GST |
71
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| 10 - Levy of Tax on Construction of Immovable Property -- Forward Charge |
78
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| 11 - Levy of Tax on Construction of Immovable Property -- Reverse Charge |
91
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| 12 - Exemptions from GST Relating to Construction of Immovable Property Services |
113
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| 13 - GST Liability of Land Owner |
121
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| 14 - GST Liability of Developer |
132
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| 15 - GST Liability of Contractor |
141
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| 16 - GST Liability on Residential Apartments, Commercial Apartments and Residential Houses |
147
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| 17 - GST Liability on Works Contract Services |
156
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| 18 - Reverse Charge on Immovable Property Related Services |
162
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| 19 - GST on Renting of Immovable Property Services |
171
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| 20 - Renting of Immovable Property Services -- Specific Industries |
179
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| 21 - GST on Purchase of Residential and Commercial Property |
186
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| 22 - Composition Scheme for Contractors, Builders and Developers |
193
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| 23 - Value of Taxable Supply |
211
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| 24 - Input Tax Credit Vis-a-Vis Construction/Works Contract Service |
231
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| 25 - Input Tax Credit in Special Circumstances |
268
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| 26 - Registration by a Builder, Developer and Contractor |
293
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| 27 - Cancellation of Registration and Revocation Thereof |
326
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| 28 - Returns to be Filed Under GST by Land Owner, Developer, Contractor |
338
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| 29 - Payment of Tax |
348
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| 30 - Tax Invoice, Bill of Supply, Credit Note and Debit Note |
359
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| 31 - Accounts and Records to be Maintained by Land Owner, Developer, Contractor Under GST |
384
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| 32 - Determination of Tax and Adjudication Proceeding Under GST |
390
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| 33 - General Provisions Relating to Determination of Tax |
412
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Part II -- Income Tax Implications on Joint Development Agreements and Transactions of Immovable Properties |
418
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| 34 - Income-tax Implications on Land Owner -- Taxability As Capital Gains |
419
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| 35 - Income-tax Implications on Land Owner -- Taxability As Business Income |
426
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| 36 - Income-tax Implications on Developer -- Taxability As Business Income |
431
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| 37 - Capital Gain Implications on Land Development Agreement |
437
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| 38 - Practical Queries with Opinion Vis-a-Vis Capital Gain on Land Development Agreement |
463
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| 39 - Deduction in Respect of Profits from Development of Housing Projects |
469
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| 40 - Judicial View Point on Profits from Development of Housing Projects |
486
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| 41 - Sale of Transferable Development Rights (TDR) -- Capital Gains Implications |
522
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| 42 - Fair Market Value to be Regarded as Full Value of Consideration [Section 50D] |
535
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| 43 - Special Provision for Determination of Full Value of Consideration in Certain Cases [Section 50C] |
553
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| 44 - Agricultural Land -- Meaning |
559
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| 45 - Transfer of Agricultural Land [Section 2(14)(iii)] |
567
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| 46 - Special Provisions for Determination of Full Value of Consideration for Transfer of Assets Other Than Capital Assets [Section 43CA] |
574
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| 47 - Special Provisions for Taxation of Annual Value of Property Held as Stock-in-Trade [Section 23(5)] |
581
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| 48 - Receipt of Immovable Property for a Consideration Which is Less Than Stamp Duty Value [Section 56(2)(x)(b)] |
587
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| 49 - Capital Gain on Compulsory Acquisition of Land and Building Forming Part of Industrial Undertaking |
596
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| 50 - TDS on Payment on Transfer of Certain Immovable Property |
606
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| 51 - Stamp Duty Value vs. Fair Market Value |
613
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| 52 - Income Recognition -- JDA and Real Estate Transactions [Developer Point of View] |
619
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| 53 - Income Computation and Disclosure Standards-III on Construction of Contracts (ICDS-III) |
628
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Part III -- RERA Implications on Real Estate Services |
634
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| 54 - Introductory |
635
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| 55 - Registration of Real Estate Projects |
639
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| 56 - Registration and Functions of Real Estate Agents |
646
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| 57 - Promoters and Their Functions and Duties |
649
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| 58 - Rights and Duties of Allottees |
658
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| 59 - Offences and Penalties for Contravention of Real Estate (Regulation and Development) Act, 2016 |
660
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| 60 - Constitution of Real Estate Regulatory Authority |
664
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| 61 - Functions of the Real Estate Regulatory Authority |
669
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| 62 - Powers of the Real Estate Regulatory Authority |
671
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| 63 - Central Advisory Council -- Its Constitution and Functions |
674
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| 64 - Real Estate Appellate Tribunal |
676
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| 65 - Real Estate Regulatory Authority Vis-a-Vis Finance, Accounts, Audits and Reports |
684
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| 66 - Power to Make Rules and Regulations |
687
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| 67 - Power of Appropriate Government to Issue Directions |
691
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| 68 - Miscellaneous Issues Relevant to RERA |
693
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| 69 - Promoter and Developer -- Responsibilities under RERA |
695
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| 70 - Overview of Real Estate (Regulation and Development) Act, 2016 |
702
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Part IV -- Miscellaneous Aspects |
711
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| 71 - Important Points to be Considered in Framing Joint Development Agreement |
712
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| 72 - Important Finance Aspects to be Considered in the Joint Development Agreement (Developer Point of View) |
720
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Part V -- Overview of Prohibition of Benami Property Transactions Act, 1988 |
725
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| 73 - Benami Transactions Act -- Important Terms and Provisions Relating to Property Transactions |
726
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| 74 - Benami Property |
741
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| 75 - Benamidar and Beneficial Owner |
743
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| 76 - Prohibition of Benami Transactions |
756
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| 77 - Attachment of Benami Property |
759
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| 78 - Adjudication of Benami Property |
763
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| 79 - Confiscation and Management of Property |
766
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| 80 - Authorities and Their Jurisdiction |
770
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| 81 - Appeal to Appellate Authority |
774
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| 82 - Prevention of Money Laundering Act, 2002 -- Important Terms and Provisions Relating to Property Transactions |
776
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Part VI -- Appendix |
784
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| 83 - Central Goods and Services Tax Act, 2017 (Relevant Extracts) |
785
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| 84 - Frequently Asked Questions on GST on Real Estate Sector |
895
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| 85 - Classification of Services and Explanatory Notes |
914
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| 86 - GST Rates and Exemption Notifications |
930
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| 87 - Sample Land Development Agreements |
977
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| 88 - Real Estate (Regulation and Development) Act, 2016 |
997
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