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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T/2021-22/17/Commercial Tax Lucknow: Dated: 25 August, 2021 To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.) Joint Commissioner, (Executive/Corporate Circle/S.I.B) Commercial Tax, Uttar Pradesh. Sub-Clarification regarding applicability of GST on the activity of construction of road where considerations are rec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ghways, 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, whether the consideration are in the form of toll or annuity [heading 9967]. 2.2 Services by way of construction of road fall under....