Taxmann’s GST on Works Contract & Real Estate Transactions by V.S. Datey – 11th Edition 2026.

Main Description / Overview

Undeniably, this comprehensive commentary makes complex property taxations very clear. For instance, the text explains the strict processes of project evaluations easily.

Consequently, readers easily grasp the exact statutory modes of calculating commercial liabilities. Ultimately, it logically divides the massive subject into twenty clear chapters.

Furthermore, it covers everything from basic asset supplies to complex joint development arrangements. Therefore, it acts as an essential daily reference tool for tax practitioners.

Target Audience

Clearly, this practical book serves Indian tax consultants and developers directly. Therefore, it gives direct help to these specific users.

• First, it supports corporate advocates managing complex real estate litigation.

• Second, it helps public procurement functions dealing with municipal authority works.

• Third, it guides chartered accountants reviewing strict project compliance frameworks.

Key Features of the 11th Edition 2026

Significantly, V.S. Datey updated this essential legal resource perfectly. As a result, it offers several highly useful tools for readers.

• First, it integrates the fundamental Finance Act 2026 amendments perfectly.

• Furthermore, it covers the absolute abolition of the GST Compensation Cess clearly.

• Specifically, it explains the mandatory Input Service Distributor regime changes directly.

• Moreover, it tracks the strict reverse charge liabilities imposed on promoters perfectly.

• Additionally, it uses advanced court decisions to highlight deep statutory principles.

Detailed Chapter Breakdown

Structurally, the book covers all major construction topics across two distinct parts. Initially, it maps the entire baseline of Indian indirect taxation perfectly.

• First, Part I clearly explains the core principles of the foundational GST machinery.

• Next, it fully details the exact procedures for managing input tax credits.

• Furthermore, Part II perfectly outlines the strict regulations regarding sector-specific real estate.

• Moreover, it tackles the complex rights regarding transfer of development rights and FSI.

• Finally, it details the strict statutory approaches towards assessing long-term commercial leases.