GST exemption for annuity-paid access to roads applies only to access services; deferred payments for construction remain taxable. Entry 23A of Notification No. F.12(56)FD/Tax/2017-Pt-I-50 exempts annuity-paid access or operation services to a road or bridge falling under Heading 9967, but does not apply to construction of roads which fall under Heading 9954; therefore annuity or deferred payments for construction services are not exempt under that entry and remain subject to GST treatment for construction 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 for annuity-paid access to roads applies only to access services; deferred payments for construction remain taxable.
Entry 23A of Notification No. F.12(56)FD/Tax/2017-Pt-I-50 exempts annuity-paid access or operation services to a road or bridge falling under Heading 9967, but does not apply to construction of roads which fall under Heading 9954; therefore annuity or deferred payments for construction services are not exempt under that entry and remain subject to GST treatment for construction services.
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