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        Case ID :
        GST - States

        Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)

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        GST exemption for road access limited to operation services; does not cover annuity payments for road construction. Exemption for annuity payments applies only to services of access to a road or bridge classified as operation/supporting transport services; annuity or deferred payments made for road construction are classified as general construction services and are not exempt under the annuity exemption provision, so GST applies to such deferred construction consideration.
                          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 road access limited to operation services; does not cover annuity payments for road construction.

                                Exemption for annuity payments applies only to services of access to a road or bridge classified as operation/supporting transport services; annuity or deferred payments made for road construction are classified as general construction services and are not exempt under the annuity exemption provision, so GST applies to such deferred construction consideration.


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