GST exemption scope: annuity payments for road construction are not covered, therefore GST applies to such deferred payments. The circular clarifies that the exemption for access to a road or bridge on payment of annuity applies only to services under heading 9967 and does not extend to construction services under heading 9954. Therefore, annuity or deferred payments received as consideration for construction of roads are not exempt under Entry 23A of the referenced notification.