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

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....2 From: Dr. Pratima, Commissioner State Tax-cum-Secretary, Bihar, Patna. To, All Additional Commissioner, All Circle Incharge, Bihar. Madam/Sir, Sub- Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)-reg. Ref: CBIC Circular No. 150/....

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....ation 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 heading 9954. This heading interalia covers general construction services of....