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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..... 1. The Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, Una, Sirmour, Bilaspur, Hamirpur, Mandi, Kullu, Chamba, K .....

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..... dge on payment of annuity [entry 23A of notification No. 12/2017-State Tax]. Heading 9967 covers 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 . .....

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..... ments (annuities). 3. Accordingly, as recommended by the GST Council, it is hereby clarified that Entry 23A of notification No. 12/2017-ST(R) does not exempt GST on the annuity (deferred payments) paid for construction of roads. 4. This circular shall come into force w.e.f. 17.06.2021. 5. Difficulty if any, in the implementation of this circular may be brought to the notice of this office .....

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