https://www.taxtmi.com/circulars?id=71081 GST applicability to road construction activities involving consideration received through deferred payments or annuities is to be determined by applying, with necessary modifications, central GST guidance issued for such transactions. The adapted guidance applies under the Chhattisgarh Goods and Services Tax framework to secure uniformity in the GST treatment of road construction arrangements where payment is deferred and structured as an annuity. en-us Tue, 17 May 2022 00:00:00 +0530 Tue, 01 Sep 2026 11:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71081 GST applicability to road construction activities involving consideration received through deferred payments or annuities is to be determined by applying, with necessary modifications, central GST guidance issued for such transactions. The adapted guidance applies under the Chhattisgarh Goods and Services Tax framework to secure uniformity in the GST treatment of road construction arrangements where payment is deferred and structured as an annuity. Circulars GST - States Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71081