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

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..... lhi, 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 received in deferred payment (annuity)-reg. .....

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..... vices . 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 inter alia covers general construction services of highwa .....

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