Nagaur Mukundgarh Highways Pvt. Ltd ., In re
Date: February 12, 2019
Subject Matter
Annuity paid by NHAI/State Highways Construction Authority to concessionaires for construction of roads is exempt
Summary
1. Annuity payments are exempted by virtue of Entry No. 23A of the notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 . However, only 50% ITC of the GST paid on the Input and Input service used in the construction phase is available to the…
At the outset we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act would also mean a reference to the same provisions under Rajasthan GST Act. 2. The present appeal has been filed under Sec…