https://www.taxtmi.com/circulars?id=69935 GST exemption for road-related services applies to access to a road or bridge on payment of toll or annuity, under the transport-supporting services heading. Construction of roads falls under general construction services and is not covered by that exemption, even where consideration is partly paid upfront and partly through deferred annual instalments described as annuity. Annuity payments linked to road construction are therefore not exempt from GST under the cited exemption entry. en-us Mon, 21 Jun 2021 00:00:00 +0530 Tue, 05 May 2026 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69935 GST exemption for road-related services applies to access to a road or bridge on payment of toll or annuity, under the transport-supporting services heading. Construction of roads falls under general construction services and is not covered by that exemption, even where consideration is partly paid upfront and partly through deferred annual instalments described as annuity. Annuity payments linked to road construction are therefore not exempt from GST under the cited exemption entry. Circulars GST - States Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69935