GST exemption for road access on annuity does not extend to road construction payments. GST exemption for road-related services applies to access to a road or bridge on payment of toll or annuity, under the transport-supporting services heading. Construction of roads falls under general construction services and is not covered by that exemption, even where consideration is partly paid upfront and partly through deferred annual instalments described as annuity. Annuity payments linked to road construction are therefore not exempt from GST under the cited exemption entry.
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 on annuity does not extend to road construction payments.
GST exemption for road-related services applies to access to a road or bridge on payment of toll or annuity, under the transport-supporting services heading. Construction of roads falls under general construction services and is not covered by that exemption, even where consideration is partly paid upfront and partly through deferred annual instalments described as annuity. Annuity payments linked to road construction are therefore not exempt from GST under the cited exemption entry.
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