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of <h1>Rajasthan Clarifies GST Applicability: Road Construction Services Not Exempt from GST Despite Deferred Annuity Payments.</h1> The circular from the Government of Rajasthan's Commercial Tax Department clarifies the applicability of GST on road construction activities when payments are made through deferred annuities. It states that GST is exempt under heading 9967 for services related to access to roads or bridges on annuity payments, as per entry 23A of a specific notification. However, services under heading 9954, which include road construction, do not qualify for this exemption, even if payments are deferred as annuities. Thus, GST applies to annuity payments for road construction services, as these do not fall under the exempted category.
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