Download or read book 19. 1 Real Property and the GST/HST [website]. written by and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines terms and concepts relating to the Goods and Services Tax (GST) as it applies to real property. Covers: what is real property?; place of supply; "value of consideration" and real property; time of liability; liability for tax; and input tax credits.