{"id":8273,"date":"2017-10-15T22:01:00","date_gmt":"2017-10-15T16:31:00","guid":{"rendered":""},"modified":"2017-10-15T22:01:00","modified_gmt":"2017-10-15T16:31:00","slug":"heading-9967","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=8273","title":{"rendered":"Heading 9967"},"content":{"rendered":"<p>Heading 9967<br \/>Services &#8211; Exemption from GST<br \/>GST<br \/>Omitted<br \/>\n&nbsp;<br \/>\n*************<br \/>\nNotes:<br \/>\nOmitted vide Notification No. 15\/2022 &#8211; Integrated Tax (Rate) dated 30-12-2022 w.e.f. 1.1.2023, before it was read as,<br \/>\nService by way of access to a road or a bridge on payment of annuity.<br \/>\nClarification&nbsp;<br \/>\n * Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). [ see&nbsp;Circular No.150\/06\/2021-GST <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=9864\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Heading 9967Services &#8211; Exemption from GSTGSTOmitted &nbsp; ************* Notes: Omitted vide Notification No. 15\/2022 &#8211; 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&nbsp; * Clarification regarding applicability of GST on the activity of construction of &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=8273\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Heading 9967&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8273","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8273","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8273"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8273\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}