https://www.taxtmi.com/article/detailed?id=16742 Taxability of BOT annuity receipts under GST turns on whether the receipts are consideration for taxable construction or works-contract services, or an exempt integrated service of developing, operating and providing access to a road under Entry 23A of Notification No. 12/2017-Central Tax (Rate). The article contrasts the competing views on composite supply, works contract and the effect of Circular No. 150/06/2021-GST, and notes that the real controversy depends on the concession agreement, principal supply and classification under SAC 9954 or SAC 9967. It concludes that the taxability of BOT annuity remains open and should be examined in appeal. en-us Wed, 24 Jun 2026 07:08:57 +0530 Wed, 24 Jun 2026 07:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16742 Taxability of BOT annuity receipts under GST turns on whether the receipts are consideration for taxable construction or works-contract services, or an exempt integrated service of developing, operating and providing access to a road under Entry 23A of Notification No. 12/2017-Central Tax (Rate). The article contrasts the competing views on composite supply, works contract and the effect of Circular No. 150/06/2021-GST, and notes that the real controversy depends on the concession agreement, principal supply and classification under SAC 9954 or SAC 9967. It concludes that the taxability of BOT annuity remains open and should be examined in appeal. Articles Goods and Services Tax - GST Wed, 24 Jun 2026 07:08:57 +0530 https://www.taxtmi.com/article/detailed?id=16742