GST: The Government has notified concessionaires operating under the Toll-Operate-Transfer (TOT) model, who provide operation and maintenance services to the concessioning authority during the concession period, to pay GST on the amount charged or debited from the escrow account towards such expenses in the tax period in which the amount is charged or debited. The provision shall come into force from 01-11-2026. (29.10.2026)

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GST:

The Government has notified concessionaires operating under the Toll-Operate-Transfer (TOT) model, who provide operation and maintenance services to the concessioning authority during the concession period, to pay GST on the amount charged or debited from the escrow account towards such expenses in the tax period in which the amount is charged or debited. The provision shall come into force from 01-11-2026.

[NOTIFICATION NO. 10/2026-CENTRAL TAX (RATE) dated 27-10-2026]