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    <title>Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)</title>
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    <description>GST on road-construction activity where consideration is received through deferred annuity payments is subject to a clarification adopted for uniform implementation under the Tripura State Goods and Services Tax Act, 2017. State tax officers are instructed to follow the Ministry of Finance clarification annexed to the circular when implementing the GST provisions in such cases.</description>
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      <description>GST on road-construction activity where consideration is received through deferred annuity payments is subject to a clarification adopted for uniform implementation under the Tripura State Goods and Services Tax Act, 2017. State tax officers are instructed to follow the Ministry of Finance clarification annexed to the circular when implementing the GST provisions in such cases.</description>
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