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Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)-reg. - GST - States - 150/06/2021-GST

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..... irpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 2nd July, 2021. Sir, Sub- Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)-reg. Various doubts have arisen regarding applicability of GST on annuities paid for construction of road where certain portion of consideration is .....

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

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..... uction services of highways, streets, roads railways, airfield runways, bridges and tunnels. Consideration for construction of road service may be paid partially upfront and partially in deferred annual payments (and may be called annuities). Said entry 23A does not apply to services falling under heading 9954 (it specifically covers heading 9967 only). Therefore, plain reading of entry 23A makes it clear that it does not cover construction of road services (falling under heading 9954), even if .....

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

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