https://www.taxtmi.com/circulars?id=69475 Services providing access to a road or bridge are exempt when consideration is annuity under the notification entry for supporting transport services (heading 9967), but construction of roads is classified as general construction services (heading 9954), and the access-service exemption does not apply to construction even if payment is deferred; consequently annuity payments for road construction are not exempt from GST. en-us Wed, 25 Aug 2021 00:00:00 +0530 Wed, 18 Mar 2026 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69475 Services providing access to a road or bridge are exempt when consideration is annuity under the notification entry for supporting transport services (heading 9967), but construction of roads is classified as general construction services (heading 9954), and the access-service exemption does not apply to construction even if payment is deferred; consequently annuity payments for road construction are not exempt from GST. Circulars GST - States Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69475