GST on Real Estate and Construction Services | TDR/FSI | Rates | TOS | RCM | Integrated Case Study

#GSTonRealEstate #GSTonTDR

This lecture will thoroughly cover the application of GST provisions on Real Estate transactions along with an Integrated Case Study. We will discuss the following concepts and transactions in detail:-

00:00:00 Introduction
00:02:06 What is an Apartment as per RERA.
00:04:27 What is an Affordable Residential Apartment.
00:12:25 What is Real Estate Project (REP) and Residential Real Estate Project (RREP).
00:19:52 Rates of GST on Residential and Commercial Apartments, along with the availability of ITC.
00:42:07 Taxability of Construction Service under GST. (Schedule II and III of CGST Act)
00:47:18 Reverse Charge under Sec 9(4) of CGST Act [RCM on Promoters Purchases]
01:02:15 Supply of TDR/FSI by Land Owner to the Builder. (T1)
01:14:15 Case Study on Joint Development Agreement (JDA)
01:23:40 Transaction of Construction Services (Share in JDA) by Builder to the Land Owner. (T2)
01:40:51 Sale of Apartments by Builder to the Customers. (T3)
01:56:26 Exemption for TDR/FSI under GST.
02:15:00 Value of Supply of TDR/FSI under GST.
02:19:20 Computation of Tax on supply of TDR/FSI under GST.
02:35:20 RCM on TDR/FSI under GST.
02:38:30 Time of Supply of TDR/FSI under GST.
02:42:20 Sale of Apartments by Land Owner to the Customers. (T4)
02:50:10 Practical Issues and Concerns in Real Estate under GST.

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GST Updates/Amendments Compilation (From 1/05/2019 to 30/04/2020, along with Finance Act, 2019):
Composition Levy – 2020:
Complete Case Study and Illustration (With Solution) on Amended Composition Levy:
GST In Nutshell Series:

CA Inter GST Amendments (Nov 20):
CA Final GST Amendments (Nov 20):
CA Inter GST RTP for Nov 2020:
CA Final GST RTP for Nov 2020:

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Real Estate

#GST #Real #Estate #Construction #Services #TDRFSI #Rates #TOS #RCM #Integrated #Case #Study