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Annuity paid instead of toll charges to developers is exempt from GST
Case Law Details
- Case Name
- In re Ms Nagaur Mukundgarh Highways Pvt. Ltd. (GST AAAR Rajasthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Rajasthan
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In re Ms Nagaur Mukundgarh Highways Pvt. Ltd. (GST AAAR Rajasthan)
Annuity payment is exempted from GST in terms of Entry No. 23A of the Notification No.12/2017-Central Tax (Rate) Dt. 28.6.2017. However only 50% ITC of GST paid on Input & Input services used in the construction phase, is available. Full ITC of the GST paid on Input & Input services used in the O&M phase is available.
Also Read AAR Ruling- Full ITC eligible on Road Construction Services which is liable to tax: AAR
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING RAJASTHAN
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