Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)

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..../ 6869 Date: 22.06.2021 GST Circular No. 06/2021 All Additional Commissioner (Adm.), Commercial Taxes Department, ................ Sub-Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity) Certain representations have been received requesting for a clarification regarding applicabili....

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.... road or a bridge on payment of toll". Together the entries 23 and 23A exempt access to road or bridge, whether the consideration are in the form of toll or annuity [heading 9967]. 2.2 Services by way of construction of road fall under heading 9954. This heading inter alia covers general construction services of highways, streets, roads railways, airfield runways, bridges and tunnels. Considera....