Taxation of Works Contract in India
- Year of Publication: 2018
- Edition: 2nd
- ISBN: 9789388696005
The first edition, primarily dealt with concepts relating to Sales Tax/ VAT and Service Tax, wherein significant disputes under works contract were discussed at length, explaining the meaning and scope in great detail, Now, with the introduction of GST, we bring to you an updated edition. In this edition, the content on pre GST law has not only been updated with subsequent judgments and other developments, but also a complete chapter on GST has been rewritten. It discusses various topics covering immovable property, meaning of land, FS TDR, liquidated damages, transitional credit issues, cross-charge/ recharge, anti profiteering possible redundancy of article 366(29A) etc. Judicial pronouncements of foreign court of law have been discussed wherever ratio of judgment is relevant in the context of Law in India. Basic concepts such as meaning of supply, meaning of goods, marketability test and its relevance in GST regime actionable claim, doctrine of mutuality and its application in pre-GST and GST regime are discussed in length with judicial precedence. This will help in understanding GST law even in the context other than works contract transactions. Taxation of works contract is going to engage taxpayers, tax practitioner.
Sanjay K. Agarwal is a Chartered Accountant with over 26 years’ experience in the field of Corporate and Factory Accounts and Direct and Indirect Taxation. Having worked with RPG Group and Aditya Birla Group in different capacities, presently he is working for Reliance Group. A recognised faculty on GST by ICAI, he is a regular contributor of articles on a wide range of issues of topical interest. His articles have been published in several prestigious journals including The Chartered Accountant, The Bombay Chartered Accountant Journal, Vat and Service Tax Cases (VST), Excise law Times (ELT) and Service Tax Review (STR). He has earlier authored a book on Corporate Social Responsibility in India which was published by Response Books (Sage Publications Inc.).
Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.
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- Year of Publication: 2018
- Edition: 2nd
- ISBN: 9789388696005
The first edition, primarily dealt with concepts relating to Sales Tax/ VAT and Service Tax, wherein significant disputes under works contract were discussed at length, explaining the meaning and scope in great detail, Now, with the introduction of GST, we bring to you an updated edition. In this edition, the content on pre GST law has not only been updated with subsequent judgments and other developments, but also a complete chapter on GST has been rewritten. It discusses various topics covering immovable property, meaning of land, FS TDR, liquidated damages, transitional credit issues, cross-charge/ recharge, anti profiteering possible redundancy of article 366(29A) etc. Judicial pronouncements of foreign court of law have been discussed wherever ratio of judgment is relevant in the context of Law in India. Basic concepts such as meaning of supply, meaning of goods, marketability test and its relevance in GST regime actionable claim, doctrine of mutuality and its application in pre-GST and GST regime are discussed in length with judicial precedence. This will help in understanding GST law even in the context other than works contract transactions. Taxation of works contract is going to engage taxpayers, tax practitioner.
Sanjay K. Agarwal is a Chartered Accountant with over 26 years’ experience in the field of Corporate and Factory Accounts and Direct and Indirect Taxation. Having worked with RPG Group and Aditya Birla Group in different capacities, presently he is working for Reliance Group. A recognised faculty on GST by ICAI, he is a regular contributor of articles on a wide range of issues of topical interest. His articles have been published in several prestigious journals including The Chartered Accountant, The Bombay Chartered Accountant Journal, Vat and Service Tax Cases (VST), Excise law Times (ELT) and Service Tax Review (STR). He has earlier authored a book on Corporate Social Responsibility in India which was published by Response Books (Sage Publications Inc.).
Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.
