GST on Works Contract & Other Construction/EPC Contracts by Sudipta Bhattacharjee, Rishabh Prasad and Abhishek Garg is a practitioner's treatise on one of the most litigated areas of GST. Works contracts involve goods, services and immovable property at once, and the book explains classification, valuation, input tax credit, mobilisation advances and deposits, free-of-cost supplies, liquidated damages and the structuring of onshore and offshore EPC contracts.
The 12th Edition (2026) is updated for the Finance Act 2026 and discusses landmark rulings including the Supreme Court's Safari Retreats decision on ITC for buildings and Bharti Airtel, alongside EU VAT and HMRC guidance. Separate chapters cover oil and gas, real estate, roads, ports, power, manufacturing and water supply projects. Valuable for contractors, infrastructure companies, tax lawyers, chartered accountants and contract managers. Paperback, 464 pages.
