Taxmann’s GST on Works Contract & Other Construction/EPC Contracts by Sudipta Bhattacharjee, Rishabh Prasad, Abhishek Garg – 12th Edition 2026.

Main Description / Overview

Undeniably, this comprehensive treatise makes complex construction regulations very clear. For instance, the text explains the strict rules of works contracts easily.

Consequently, readers easily grasp the exact statutory modes of infrastructure governance. Ultimately, it logically divides the massive subject into clear developmental sections.

Furthermore, it covers everything from basic contract definitions to complex offshore procurement mechanics. Therefore, it acts as an essential daily reference tool for project lawyers.

Target Audience

Clearly, this practical book serves Indian infrastructure companies and advisors directly. Therefore, it gives direct help to these specific users.

• First, it supports corporate lawyers handling complex procurement litigation.

• Second, it helps chartered accountants preparing strict project audit files.

• Third, it guides contract officers understanding strict tax compliance boundaries.

Key Features of the 12th Edition 2026

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

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

• Furthermore, it includes comprehensive supreme court rulings without confusing jargon.

• Specifically, it provides clear guidelines regarding liquidated damages calculations.

• Moreover, it explains the complex rules of free-of-cost supplies clearly.

• Additionally, it uses simple formatting to highlight deep commercial concepts.

Detailed Chapter Breakdown

Structurally, the book covers all major construction topics across detailed chapters. Initially, it maps the entire framework of Indian engineering tax regulation perfectly.

• First, it clearly explains the core principles of defining immovable property.

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

• Furthermore, it perfectly outlines the strict regulations regarding sector-specific rate schedules.

• Moreover, it tackles the complex rules regarding multi-layered joint ventures.

• Finally, it details the strict statutory approaches towards managing final tax audits.

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