GST exemption for road access does not extend to annuities paid for road construction, which remain taxable as construction services. Access-related services remunerated by toll or annuity are exempt as supporting transport services, but the exemption is limited to that category and does not apply to general construction services; deferred annuity payments made for construction of roads are not exempt under Entry 23A and remain subject to GST.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for road access does not extend to annuities paid for road construction, which remain taxable as construction services.
Access-related services remunerated by toll or annuity are exempt as supporting transport services, but the exemption is limited to that category and does not apply to general construction services; deferred annuity payments made for construction of roads are not exempt under Entry 23A and remain subject to GST.
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