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

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....ECRETARY/ COMMISSIONER OF STATE TAX Circular No: 8/2021 - TNGST (PP6/GST-15003/28/2021) Dated: 21.09.2021 Sub: Clarification regarding applicability of GST on the activity of construction of road where considerations are received in referred payment (annuity)- regarding Ref: Circular No. 150/06/2021-GST, dated 17.06.2021 issued by Ministry of Finance, Department of Revenue, Government of Ind....

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.... "supporting services in transport" under which code 996742 covers "operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services". Entry 23 of said notification exempts "service by way of access to a road or a bridge on payment of toll". Together the entries 23 and 23A exempt access to road or bridge, whe....