https://www.taxtmi.com/circulars?id=64956 Entry 23A exempts annuity-based access services falling under supporting services in transport (heading 9967) but does not extend to general construction services (heading 9954). Therefore annuity or deferred payments received as consideration for construction of roads are not covered by Entry 23A and do not enjoy the exemption. en-us Fri, 16 Jul 2021 00:00:00 +0530 Mon, 19 Jul 2021 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64956 Entry 23A exempts annuity-based access services falling under supporting services in transport (heading 9967) but does not extend to general construction services (heading 9954). Therefore annuity or deferred payments received as consideration for construction of roads are not covered by Entry 23A and do not enjoy the exemption. Circulars GST - States Fri, 16 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64956