Book Review : 'GST Works Contract & Other Construction Contracts' by Sudipta Bhattacharjee, Rishabh Prasad & Abhishek Garg

Under the GST law, we have seen a paradigm shift in the way the concept of “works contract” has been understood. The definition in thereof has been restricted to any work undertaken for an “immovable property” unlike the erstwhile VAT and Service Tax provisions where works contracts for movable properties were also considered.Considering that ‘works contract’ continues to remain a vexed issue even today, Mr. Sudipta Bhattacharjee [B.A. LLB...