https://www.taxtmi.com/circulars?id=64927 Exemption for annuity payments applies only to services of access to a road or bridge classified as operation/supporting transport services; annuity or deferred payments made for road construction are classified as general construction services and are not exempt under the annuity exemption provision, so GST applies to such deferred construction consideration. en-us Tue, 06 Jul 2021 00:00:00 +0530 Wed, 14 Jul 2021 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64927 Exemption for annuity payments applies only to services of access to a road or bridge classified as operation/supporting transport services; annuity or deferred payments made for road construction are classified as general construction services and are not exempt under the annuity exemption provision, so GST applies to such deferred construction consideration. Circulars GST - States Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64927