TMI BlogClarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)X X X X Extracts X X X X X X X X Extracts X X X X ..... . JC (HQ)-1/GST/2021/ADM-8 dated 02/07/2021 Trade Circular No. 13 T of 2021 To ............................. .. Subject: Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity) Re: Circular No. 150/06/2021-GST dated the 17 th June. 2021 issued by the CBIC Central Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orth Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub Clarification regarding applicability of GST on the activity of construction of road where considerations are re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Roads streets; bridges and tunnel operation services . Entry 23 of said notification exempts service by way of access to a road or a bridge on payment of toll . Together the entries 23 and 23A exempt access to road or bridge, whether the consideration are in the form of toll or annuity [heading 9967]. 2.2 Services by way of construction of road fall under heading 9954. This heading int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oads. 4. Difficulty if any, in the implementation of this circular may be brought to the notice of the Board. Yours faithfully, (Rajeev Ranjan) Under Secretary, TRU Email: rajeev.ranjan-as@gov.in Tel: 011 2309 5558 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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