Heading 9967
Services – Exemption from GST
GST
Omitted
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Notes:
Omitted vide Notification No. 15/2022 – Integrated Tax (Rate) dated 30-12-2022 w.e.f. 1.1.2023, before it was read as,
Service by way of access to a road or a bridge on payment of annuity.
Clarification
* Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). [ see Circular No.150/06/2021-GST
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