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of <h1>GST Exemption Removed for Road and Bridge Access Services via Annuity Payments from Jan 2023, per Notification 15/2022.</h1> The text addresses the omission of a GST exemption related to services involving access to roads or bridges through annuity payments, effective from January 1, 2023, as per Notification No. 15/2022. Previously, this service was exempt from GST under Notification No. 33/2017. The document also references a clarification on GST applicability for road construction activities where payments are received as annuities, as detailed in Circular No. 150/06/2021-GST dated June 17, 2021.
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