GST exemption scope clarified: annuity for access to roads/bridges is exempt, annuity for construction of roads is taxable. Annuity payments made for access to roads or bridges are exempt under the exemption for supporting transport/access services, but deferred payments characterized as annuities for the construction of roads are not covered by that exemption and remain taxable as consideration for construction services.
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Provisions expressly mentioned in the judgment/order text.
GST exemption scope clarified: annuity for access to roads/bridges is exempt, annuity for construction of roads is taxable.
Annuity payments made for access to roads or bridges are exempt under the exemption for supporting transport/access services, but deferred payments characterized as annuities for the construction of roads are not covered by that exemption and remain taxable as consideration for construction services.
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