Exemption for road or bridge access services removed; GST applicability on annuity-based payments clarified. Exemption for services providing access to a road or a bridge on payment of annuity has been omitted by a later rate notification; a related clarification deals with GST applicability to construction or provision of road services where consideration is received as deferred periodic payments (annuity).
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Provisions expressly mentioned in the judgment/order text.
Exemption for road or bridge access services removed; GST applicability on annuity-based payments clarified.
Exemption for services providing access to a road or a bridge on payment of annuity has been omitted by a later rate notification; a related clarification deals with GST applicability to construction or provision of road services where consideration is received as deferred periodic payments (annuity).
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