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Stream/Area:
-
Subject:
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Paper ID:
IJSREM68230
Volume:
10 |
10 |
Oct 2026
Pages:
1-11
Publication Frequency:
Monthly (12 issues per year)
License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.
Department of Civil Engineering
AISSMS College Of Engineering, Pune, India.
Department of Civil Engineering, AISSMS College Of Engineering, Pune, India.
Department of Civil Engineering, AISSMS College Of Engineering, Pune, India.
The Goods and Services Tax (GST) and the Real Estate (Regulation and Development) Act (RERA) shape taxation, working-capital timing, disclosure practices and stakeholder communication in Indian construction. This paper presents a compact, publication-style synthesis of the numerical material available for three Maharashtra case settings and an 80-record analytical dataset. The historical project descriptions identify Cool Homes, Bhusawal (24 flats and four shops), Dream Shelter Phase 1, Nashik (90 flats across three wings), and Blue Ridge Project C, Pune (7,728 m² land and 25,407.30 m² approved built-up area). The coded questionnaire matrix contains 960 scaled values with no missing entries. Descriptive results show the highest mean extent rating for transparency and stakeholder confidence (4.05) and the lowest for administrative delays (3.59). Internal consistency is acceptable for exploratory use, with domain-wise Cronbach alpha ranging from 0.626 to 0.735 and overall alpha equal to 0.8951. Relative extent indices vary from 0.718 to 0.810. Kruskal–Wallis tests indicate no statistically significant occupational differences at p < 0.05 for the examined burden variables, while Spearman coefficients identify the strongest positive association between planning/accountability and transparency (ρ = 0.618). A worked GST illustration shows that partial utilisation of input tax credit can increase net procurement cost by 9%. The study contributes an audit-ready evaluation framework, concise visual analytics and bounded technical interpretations while explicitly recognising that the survey matrix is artificial and the case studies do not contain verified project-level GST and RERA outcome records.
KEYWORDS
This compact study summarises the available analytical material on GST and RERA in Maharashtra construction and presents it in a concise, submission-oriented format. The numerical results show that the dataset is complete at the coding level (80 records; 960 scaled values), that transparency and stakeholder confidence receive the highest mean extent rating (4.05), and that administrative delays receive the lowest (3.59). The relative extent indices range from 0.718 to 0.810, overall reliability is high (α = 0.8951), and the strongest positive association is observed between planning/accountability and transparency (ρ = 0.618). A worked tax illustration further demonstrates that partial ITC utilisation can increase net procurement cost by 9%. In practical terms, the study supports an integrated regulatory assessment approach combining financial review, document control and stakeholder evaluation. Nevertheless, the absence of authenticated project-level outcome records means that the present paper should be used as a compact analytical manuscript and framework for future empirical validation.
[1] Government of India, “Central Goods and Services Tax Act, 2017,” Act No. 12 of 2017, 2017. [2] Government of India, “The Real Estate (Regulation and Development) Act, 2016,” Act No. 16 of 2016, 2016. [3] Central Board of Indirect Taxes and Customs (CBIC), “FAQs on real estate sector,” Government of India, 2019. [4] CBIC, “FAQs Part II on real estate,” Government of India, 2019. [5] N. Chawla and B. Kumar, “Does Indian real estate regulation protect urban homebuyers? Policy implications,” Cogent Business & Management, vol. 9, art. 2117164, 2022, doi: 10.1080/23311975.2022.2117164. [6] V. Tandel, S. Gandhi, A. Nanda, and N. Agnihotri, “Do mandatory disclosures squeeze the lemons? The case of housing markets in India,” Journal of Public Economics, vol. 247, art. 105395, 2025, doi: 10.1016/j.jpubeco.2025.105395. [7] S. Kumaraswamy, “Goods and services tax shock on small and medium enterprises working capital in India,” Entrepreneurship and Sustainability Issues, vol. 7, no. 4, pp. 3464–3476, 2020, doi: 10.9770/jesi.2020.7.4(59). [8] S. Bharti, M. K. Chenchu, and K. N. Jha, “Revitalizing real estate: Decoding disputes, propelling policies, and pioneering solutions,” Journal of Legal Affairs and Dispute Resolution in Engineering and Construction, vol. 16, no. 4, 2024, doi: 10.1061/JLADAH.LADR-1181. [9] K. V. Datrange, R. R. Salgude, and U. S. Agrawal, “Challenges and opportunities in the Real Estate Act, 2016, India: A focus on judicial appellate and redevelopment projects,” International Journal of Construction Management, vol. 24, no. 16, pp. 1751–1759, 2024, doi: 10.1080/15623599.2023.2290423. [10] R. A. Patel, M. B. Patel, K. A. Patel, and D. A. Patel, “Prediction of delay occurrence in disputed real estate projects: An artificial neural network approach,” Journal of Legal Affairs and Dispute Resolution in Engineering and Construction, vol. 16, no. 2, 2024, doi: 10.1061/JLADAH.LADR-1086.
Publication Date
10/24/2026
Peer Review Type
Double-Blind Peer Review
Review Rounds: 2
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