This book covers a broad spectrum of aspects in the context of works contracts. It provides an understanding of the impact of GST as applicable to 'works contracts' vis-à-vis a wide range of construction and EPC/O&M contracts or concession agreements.
This book is a comprehensive and practical guide for tax specialists and generalist legal advisors.
The Present Publication is the 9th Edition and has been amended by the Finance Act 2023. This book is authored by Sudipta Bhattacharjee, Rishab Prasad & Abhishek Garg, with the following noteworthy features:
- [30+ Crisp, Easily Readable Chapters] each explaining the concepts with several case-studies
- [Evolution of Concepts from the Pre-GST Era] have also been touched upon in the book to provide a comprehensive understanding
- [Sector-wise Coverage] which includes the following:
- Oil & Gas Sector
- Real Estate Sector
- Road/Highway Projects
- Thermal and Solar Power Generation
- Large Manufacturing Plants
- Large Urban Water Supply Projects
- [Guidance on Available Legal Arguments] on critical areas of dispute such as:
- What can qualify as immovable property?