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:-
00:02:06 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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👉 DOWNLOADS 👈
👉 MUST WATCH 👈
GST Updates/Amendments Compilation (From 1/05/2019 to 30/04/2020, along with Finance Act, 2019): http://bit.ly/gstfornov2020
Composition Levy – 2020: https://youtu.be/YWhZyuk1dhg
Complete Case Study and Illustration (With Solution) on Amended Composition Levy: https://youtu.be/bGyU4e1Wwe0
GST In Nutshell Series: http://bit.ly/gstinnutshell
GST MCQs for CA/CWA/CS/UGC NET/JRF/UPSC: http://bit.ly/mcqongstbymm
CA Inter GST Amendments (Nov 20): http://bit.ly/3ktHtd5
CA Final GST Amendments (Nov 20): http://bit.ly/gstfornov2020
CA Inter GST RTP for Nov 2020: http://bit.ly/intergstrtp20
CA Final GST RTP for Nov 2020: http://bit.ly/finalgstrtp20
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