https://www.taxtmi.com/circulars?id=64884 Entry 23A exempts annuity payments only for services providing access to roads or bridges under the supporting-transport heading; it does not extend that exemption to services classified as general construction of roads. Therefore, deferred payments characterized as annuity for road construction remain taxable and are not covered by the annuity exemption applicable to access services. en-us Fri, 02 Jul 2021 00:00:00 +0530 Sat, 03 Jul 2021 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64884 Entry 23A exempts annuity payments only for services providing access to roads or bridges under the supporting-transport heading; it does not extend that exemption to services classified as general construction of roads. Therefore, deferred payments characterized as annuity for road construction remain taxable and are not covered by the annuity exemption applicable to access services. Circulars GST - States Fri, 02 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64884