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of AAR held that interest receivable on deferred payment in Equated Yearly Installment under Annuity Model is subject to GST. Pursuant to Section 15(2)(d) of CGST Act, the interest component shall be includible in taxable value. The classification and GST rate for such interest shall mirror the original taxable supply of road construction and maintenance services. The ruling confirms that interest payments are integral to the total consideration and therefore taxable, ensuring comprehensive tax coverage for infrastructure project payments.
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