GST exemption for road access clarified: annuity applies to operation services but not to road construction. Entry 23A exempts annuity-paid access to a road or bridge only for services under heading 9967 (operation/supporting transport services), treating annuities like tolls. Construction of roads falls under heading 9954 and is outside Entry 23A; deferred payments characterized as annuities for construction do not qualify for the Entry 23A exemption and thus are not exempt under that provision.
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 clarified: annuity applies to operation services but not to road construction.
Entry 23A exempts annuity-paid access to a road or bridge only for services under heading 9967 (operation/supporting transport services), treating annuities like tolls. Construction of roads falls under heading 9954 and is outside Entry 23A; deferred payments characterized as annuities for construction do not qualify for the Entry 23A exemption and thus are not exempt under that provision.
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