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

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....s Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated:  23-06-2021 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-03/2021 Sub-Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred  payment (annuity)-reg. Certain representations have been received  requesting for a clarificat....

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....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, 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, stree....