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

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..... /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 17th June. 2021 issued by the CBIC .....

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..... e 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 received in deferred payment (annuity)-reg. Certain representations have been received requesting f .....

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..... 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 inter alia covers general construction services of highways, streets, roads railways, airfield runways, bridges and tunnels. Conside .....

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