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Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity) - GST - States - Trade Circular No. 13 T of 2021

Extract

..... GST dated the 17th June. 2021 issued by the CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity. it has been decided that the said circular issued by the CBIC is being made applicable. mutatis mmutandis, in implementation of the MGST Act. 2017. Copy of the referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice .....

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Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity) - GST - States

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..... by the GST Council in its 43rd meeting held on 28th May, 2021. 2.1 GST is exempt on service, falling under heading 9967 (service code), by way of access to a road or a bridge on payment of annuity [entry 23A of notification No. 12/2017-Central Tax]. Heading 9967 covers “supporting services in transport” under which code 996742 covers “operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services”. Entry 23 .....

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Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity) - GST - States

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