https://www.taxtmi.com/circulars?id=70873 GST exemption applies to access to a road or bridge where consideration is paid as toll or annuity under the transport-support service classification. Road construction services fall under a separate construction-service classification. Deferred annual instalments described as annuities, when paid as consideration for construction of roads, remain consideration for construction and do not qualify for the exemption applicable to road-access services. GST therefore applies to annuity or deferred payments for road construction. en-us Fri, 25 Jun 2021 00:00:00 +0530 Fri, 21 Aug 2026 10:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70873 GST exemption applies to access to a road or bridge where consideration is paid as toll or annuity under the transport-support service classification. Road construction services fall under a separate construction-service classification. Deferred annual instalments described as annuities, when paid as consideration for construction of roads, remain consideration for construction and do not qualify for the exemption applicable to road-access services. GST therefore applies to annuity or deferred payments for road construction. Circulars GST - States Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70873