Taxmann GST on Works Contract & Other Construction/EPC Contracts By Sudipta Bhattacharjee Rishabh Prasad Abhishek Garg 12th Edition May 2026

GST Works Contract Sudipta Bhattacharjee Edition May 2026

GST Works Contract Sudipta Bhattacharjee Edition May 2026

Description

The Present Publication is the 12^th Edition | 2026, amended by the Finance Act 2026. It is authored by Sudipta Bhattacharjee, Rishabh Prasad & Abhishek Garg, with the following noteworthy features:

• [Finance Act 2026 Updated] Updated for all amendments introduced by the Finance Act 2026, making it the most current edition available at the time of publication
• [Landmark Judicial Pronouncements] Detailed analysis of Safari Retreats (Supreme Court), Bharti Airtel, and a wide body of High Court and advance ruling decisions across India
• [Sector-Specific Coverage] Dedicated chapters on Oil & Gas, Real Estate, Roads/Highways, Ports, Thermal Power, Solar Power, Large Manufacturing Plants, and Water Supply Projects—each addressing the contractual structures, rate schedules, and ITC positions specific to that sector
• [Liquidated Damages] Comprehensively updated with the latest Indian judgments, EU VAT precedents, recent circulars, and HMRC advisories, essential given the sustained controversy over whether GST is leviable on liquidated damages receipts
• [Free-of-Cost Supplies] Addresses the valuation complexities that arise when customers supply materials, equipment, or services to contractors without separate billing, one of the most practically contested issues in works contract GST compliance
• [Security Deposits & Advances] Discrete treatment of mobilisation advances, material advances, retention money, and security deposits, clarifying when these trigger GST liability and when they do not
• [Contract Structuring Strategies] Practical guidance on structuring composite EPC, offshore supply, and split-contract models for GST optimisation, with the substance test framework required to sustain such structures under scrutiny
• [Anti-Profiteering] Analysis of the Section 171 framework, key NAA orders, and the Delhi High Court judgment upholding constitutional validity of anti-profiteering provisions, with guidance on contractual documentation to manage exposure
• [Litigation & Controversy Management] Chapter 33 provides a dedicated framework on best practices for GST dispute prevention, documentation, and conduct of litigation, including writ petition strategy
• [Case Studies] Practical worked examples distributed across chapters to test classification, ITC eligibility, composite supply analysis, and contractual structuring
• [Comparative International Perspective] A dedicated chapter examining construction contracts under Australian GST, EU VAT, and GCC VAT laws, providing a framework for comparative legal arguments and interpretive borrowing

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