https://www.taxtmi.com/circulars?id=65570 Entry 23A exempts annuity-paid access to a road or bridge only for services under heading 9967 (operation/supporting transport services), treating annuities like tolls. Construction of roads falls under heading 9954 and is outside Entry 23A; deferred payments characterized as annuities for construction do not qualify for the Entry 23A exemption and thus are not exempt under that provision. en-us Wed, 23 Jun 2021 00:00:00 +0530 Tue, 03 May 2022 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65570 Entry 23A exempts annuity-paid access to a road or bridge only for services under heading 9967 (operation/supporting transport services), treating annuities like tolls. Construction of roads falls under heading 9954 and is outside Entry 23A; deferred payments characterized as annuities for construction do not qualify for the Entry 23A exemption and thus are not exempt under that provision. Circulars GST - States Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65570