GST on Works Contract & Other Construction/EPC Contracts


  • Author : Sudipta Bhattacharjee , Rishabh Prasad , Abhishek Garg
  • Edition : 7th Edition
Categories: ,


This book provides a comprehensive coverage on GST implications on Works Contract and other construction/EPC contracts.

The Present Publication, authored by Sudipta Bhattacharjee, Rishab Prasad & Abhishek Garg, is the 7th Edition, and law stated in this book is amended up to 24-2-2021. The key features of this book are as follows:

  • Summary of key differences in Works Contract pre & post GST era
  • Relevant provisions on Works Contract under GST
  • Key Concepts & latest Case Laws on GST Works Contract
  • Several practical case studies & their implications on various sectors such as:
    • Oil & Gas Sector
    • Real Estate Sector
    • Road/Highway Projects
    • Ports
    • Thermal Power Generation
    • Large Manufacturing Plants
    • Large Water Supply Projects
  • Practical Strategies vis-a-vis Structuring of various types of Works Contract under GST
  • Best Practices for Tax Controversy Management under GST
  • The contents of the book are as follows:
    • Introduction to the scheme of GST
    • Evolution of ‘Works Contract’ Pre-GST
    • Definition of ‘Works Contract’ under GST
    • Case Studies: Applying the understanding of ‘Works Contract’
    • ‘Works Contract’ must pertain to ‘Immovable Property’ – What is ‘Immovable Property’
    • For a contract to qualify as ‘Works Contract’, it must involve ‘Transfer of Property in Goods’ – What is ‘Transfer of Property in Goods’
    • ‘Composite’ and ‘Mixed Supply’ – Relevance under ‘Works Contract’
    • Interplay between composite supply, mixed supply and works contract
    • Classification of services under GST and ‘Works Contract’
    • Input Tax Credit for ‘Works Contract’
    • Case Studies to practically understand whether a contract would qualify as ‘Works Contract’
    • Comparison with Pre-GST regime – What constituted ‘Works Contract’ then, do they still qualify as ‘Works Contract’?
    • Registration for Works Contractor under GST
    • Time of supply and issuance of invoice (Point of Taxation)
    • Impact of GST on advances/security deposits, etc.
    • Valuation and ‘Free of Cost’ supplies by the customer
    • Place of supply
    • Liquidated damages under works contract & GST implications
    • GST Rates as applicable on various types of works contracts
    • Summarizing the key differences in ‘Works Contract’ in the Pre and Post GST era
    • Transition provision under GST for Works Contract
    • Tax Deduction at Source (‘TDS’)
    • Works Contract and implications in Oil & Gas Sectors
    • Works Contract and implications in Real Estate
    • Works Contract and implications for Roads/Highways
    • Works Contracts and implications on Ports
    • Works Contracts and implications on Thermal Power Generation
    • Works Contract and implications on Solar Power Generation
    • Works Contract and implications on Large Manufacturing Plants
    • Works Contract implications on Large Water Supply Projects
    • GST and anti-profiteering
    • Practical strategies vis-à-vis structuring of various types of works contract under GST
    • What happens to ‘No-Income Tax’ position for offshore supplies under a single EPC contract, post GST?
    • Best practices for tax controversy management under GST


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