https://www.taxtmi.com/circulars?id=64932 The circular clarifies that the exemption for access to a road or bridge on payment of annuity applies only to services under heading 9967 and does not extend to construction services under heading 9954. Therefore, annuity or deferred payments received as consideration for construction of roads are not exempt under Entry 23A of the referenced notification. en-us Wed, 30 Jun 2021 00:00:00 +0530 Wed, 14 Jul 2021 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64932 The circular clarifies that the exemption for access to a road or bridge on payment of annuity applies only to services under heading 9967 and does not extend to construction services under heading 9954. Therefore, annuity or deferred payments received as consideration for construction of roads are not exempt under Entry 23A of the referenced notification. Circulars GST - States Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64932