https://www.taxtmi.com/circulars?id=65507 Entry 23A's exemption for annuity payments applies only to access/operation services under Heading 9967 and, therefore, does not exempt annuities or deferred payments made for construction of roads, which fall under Heading 9954 and remain subject to GST applicable to construction services. en-us Tue, 21 Sep 2021 00:00:00 +0530 Mon, 18 Apr 2022 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65507 Entry 23A's exemption for annuity payments applies only to access/operation services under Heading 9967 and, therefore, does not exempt annuities or deferred payments made for construction of roads, which fall under Heading 9954 and remain subject to GST applicable to construction services. Circulars GST - States Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65507