https://www.taxtmi.com/caselaws?id=797328 Deferred annuity payments under road concession agreements constitute consideration for taxable works-contract services involving design, construction, operation and maintenance of roads. The access-to-road or bridge exemption applies only to services classified as access services and does not extend to road-construction services merely because payment is deferred through annuities. The GST circular validly clarifies this classification without amending or restricting the exemption notification. An earlier advance ruling granting exemption does not prevent GST levy where it misread the applicable provisions and the contractual services are properly characterised as taxable works-contract services. en-us Mon, 17 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797328 Deferred annuity payments under road concession agreements constitute consideration for taxable works-contract services involving design, construction, operation and maintenance of roads. The access-to-road or bridge exemption applies only to services classified as access services and does not extend to road-construction services merely because payment is deferred through annuities. The GST circular validly clarifies this classification without amending or restricting the exemption notification. An earlier advance ruling granting exemption does not prevent GST levy where it misread the applicable provisions and the contractual services are properly characterised as taxable works-contract services. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797328