Issues Faced In Implementing System & Process

Across The Roadways Sector

1. Potential issues in introduction of the e-wayibills

2. Issues related to transitional credits for goods lying in stock on appointed date

3. Accumulation of Input Tax Credit in the case of Special Purpose Vehicles (SPVs)

4. Issues faced by industry in relation to refunds under the inverted duty structure

5. Issues in respect of place of supply

6. Invoicing Construction contracts typically have a long gestation period, and as a result,
construction of roads, bridges and, highways may be regarded as a continuous supply of
service.

7. Bribes.