This book traces the history of taxing the construction sector since 1948 and famous decision of the Hon’ble Supreme Court’s in Gannon Dunkerly. The book delves deep into the history of levy of Service Tax on construction sector which saw many ups and down. By explaining the nuances of Service Tax levy on construction sector and referring to various judgements, the Books lays the foundation for the study on GST for construction sector, starting from July 2017 and covers up to the latest amendments till 01.04.2019, step by step. The book is a must buy for any avid reader on taxation, who wants to understand the fundamentals of taxing the construction sector and apply it for better understanding of GST and its implication for the entire construction industry.