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

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..... u M.A. SIDDIQUE I.A.S , PRINCIPAL 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 issu .....

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..... o. 328 vide Notification No..II(2)/CTR/858(a-6)/2017, dated 13.10.2017] in 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 bri .....

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..... erred payment is made by way of instalments (annuities). 3. Accordingly, as recommended by the GST Council, 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 .....

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