GST for Real Estate Sector – Vishal Poddar

Commercial’s Demystifying GST for the Real Estate Sector by Vishal Poddar – 1st Edition 2025

Overview

Real estate transactions sit at one of the most complicated intersections in Indian GST law — joint development agreements, input tax credit reversals, RERA compliance, and shifting valuation rules all overlap in ways that generic tax references rarely untangle properly. This book is built specifically for that gap. It translates the dense statutory language around property development taxation into clear, usable compliance steps, organized across twenty focused chapters that take readers from foundational concepts through to the trickiest procurement and credit-reversal scenarios.

At Bharati Law House, we stock this as one of our go-to recommendations for anyone handling real estate GST filings day-to-day — the chapters on Joint Development Agreements and Rule 42 reversals in particular cover ground that’s hard to find explained this clearly elsewhere.

Who This Book Is For

• Real estate developers, property builders, promoters, and infrastructure project execution heads
• Practicing chartered accountants, corporate tax consultants, and legal practitioners working in indirect tax
• Compliance officers at construction companies, and real estate association advisors

Key Features of the 1st Edition (2025)

• Commentary-style explanations of statutory provisions, written to minimize legal jargon
• Worked guidance on complex calculations, valuation thresholds, and sector-specific scenarios
• A detailed look at the RERA-GST interface — one of the more confusing overlaps in current practice
• Real-world case examples illustrating tricky operational limits and rate applications
• Step-by-step processing models for Joint Development Agreements (JDAs) and long-term leases

What’s Inside — Chapter Breakdown (320 pages, 20 chapters)

• Chapters 1–3 — Foundations: Core indirect tax basics for construction, and how RERA fits into the picture
• Chapters 4–7 — Supply, Time & Valuation: Time and place of supply, open-market valuation, and Reverse Charge Mechanism (RCM) handling
• Chapters 8–10 — Historical & Modern Tax Eras: Transitional rules up to March 2019, and compliance under the regime from April 2019 onward
• Chapters 11–14 — Procurement & Development: Land procurement models, business structuring, development rights, and long-lease transfers
• Chapters 15–17 — Credit Reversals & Compliance: The 80:20 procurement rule, Rule 42 reversals, and under-construction unit sale components
• Chapters 18–20 — Cancellations & Refunds: Credit notes, cancellation refunds, and closing commentary with text addenda

Details :-

• Publisher : Commercial Law Publishers (India) Pvt. Ltd.
• Author : Vishal Poddar & Sanket Shah
• Edition : 1st Edition 2025
• ISBN-13 :  9789349957442
• ISBN-10 :  9789349957442
• Language : English
• Binding : Paperback