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GST - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Exemption from CGST - toll charges - annuity (deferred payments) ...


High Court Invalidates Circular Contradicting GST Exemptions on Annuity Payments for Road Projects per Notifications 32 & 33/2017.

July 30, 2022

Case Laws     GST     HC

Exemption from CGST - toll charges - annuity (deferred payments) - Validity of clarificatory circular - The deliberation of GST Council in its meeting held on 06.10.2017 and the notifications issued pursuant thereto clearly exempts the entire annuity being paid to the petitioners towards construction and maintenance of roads. It cannot be construed to have not exempted the annuity (deferred payments) towards construction of roads. The impugned circular has the effect of overriding the notifications bearing Nos.32 and 33/2017 dated 13.10.2017 and has to be held as bad in law - HC

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