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

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..... SECRETARY/ COMMISSIONER OF STATE TAX Circular No: 8/2021 - TNGST (PP6/GST-15003/28/2021) Dated: 21.09.2021 Sub: Clarification regarding applicability of GST on the activity of construction of road where considerations are received in referred payment (annuity)- regarding Ref: Circular No. 150/06/2021-GST, dated 17.06.2021 issued by Ministry of Finance, Department of Revenue, Government of In .....

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..... s "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 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, wh .....

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..... , it is hereby clarified that Entry 23A of G.O. (Ms) No.130, Commercial Taxes and Registration Department, dated 13.10.2017 published in the Tamil Nadu Government Gazette, Extraordinary, in Issue No. 328 vide Notification No.II(2)/CTR/858(a-6)/2017, dated 13.10.2017 does not exempt GST on the annuity (deferred payments) paid for construction of roads. Sd/-M.A.Siddique Principal Secretary/ Commi .....

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