GST exemption scope: annuity for access to road/bridge covered, but annuities for road construction are not exempt. Entry 23A exempts annuity payments only for services providing access to roads or bridges under the supporting-transport heading; it does not extend that exemption to services classified as general construction of roads. Therefore, deferred payments characterized as annuity for road construction remain taxable and are not covered by the annuity exemption applicable to access services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption scope: annuity for access to road/bridge covered, but annuities for road construction are not exempt.
Entry 23A exempts annuity payments only for services providing access to roads or bridges under the supporting-transport heading; it does not extend that exemption to services classified as general construction of roads. Therefore, deferred payments characterized as annuity for road construction remain taxable and are not covered by the annuity exemption applicable to access services.
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