GST applicability on road construction with deferred annuity payments is clarified for uniform implementation across field formations. Clarification is issued on the applicability of GST to road construction where consideration is received in deferred payment, including annuity-based arrangements. The instruction is intended to ensure uniform implementation of the GST law across field formations, and officers are directed to follow the clarification issued by the Ministry of Finance in the referenced central circular. It functions as an administrative direction for consistent application of the GST framework on such road construction contracts.
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 applicability on road construction with deferred annuity payments is clarified for uniform implementation across field formations.
Clarification is issued on the applicability of GST to road construction where consideration is received in deferred payment, including annuity-based arrangements. The instruction is intended to ensure uniform implementation of the GST law across field formations, and officers are directed to follow the clarification issued by the Ministry of Finance in the referenced central circular. It functions as an administrative direction for consistent application of the GST framework on such road construction contracts.
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