Windows Errors? Fix Them Before They Spread
Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallOutdated Drivers Are Slowing You Down
One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchThe GST Council has recommended exempting the government-granted right to collect highway tolls from GST, whether the concession payment is upfront or periodic. For certain Toll-Operate-Transfer (TOT) agreements, it has also proposed that GST on road operation and maintenance (O&M) be calculated and paid as eligible expenses are drawn from a toll-proceeds escrow account. These are recommendations, not necessarily operative law: the implementing notification, circular or amendment must be checked before applying them.
What the toll-collection recommendation covers
The recommendation concerns the service of granting a concessionaire the exclusive right, licence and authority to demand, collect and appropriate toll fees for a highway project. The government granting the right may include a government department, local authority, governmental authority or government entity. The proposed exemption is for that toll-collection right; it does not by itself exempt every service connected with a highway concession. PIB’s summary of the GST Council recommendations describes the scope.
As an Amazon Associate I earn from qualifying purchases.
The Economic Times reported on 10 October 2026 that the Council clarified the treatment is the same whether the concessionaire pays the concession amount upfront or periodically. The report gives the Council’s rationale: “If the toll itself bears no tax, the right to collect the toll cannot bear tax either, because the concessionaire is paying for nothing other than the toll he expects to collect.” This is the report’s account of the clarification, not a substitute for the legal wording of an implementing instrument. Read the Economic Times report.
Do these 3 things before closing this tab:
1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errorsWhen GST would apply to O&M under the proposed TOT procedure
The separate O&M proposal is limited to a qualifying TOT concession. Under the procedure described in the official FAQ, the concessionaire must be registered, have a qualifying TOT agreement with the government or a specified public authority, be responsible for road or highway O&M, and have O&M expenditure adjusted from the upfront concession fee. It is not a general rule for all road-maintenance contracts. PIB’s FAQ on the proposed procedure sets out the conditions.
#1 Best Overall
Tax point and taxable value
For a covered arrangement, the proposed Section 148 procedure ties GST to the tax period in which O&M expenditure is actually debited or charged from the escrow account maintained for toll proceeds. The taxable value follows the actual O&M expenditure charged in that period. PIB’s example is ₹100 of actual O&M expense debited in a tax period: GST is discharged on that ₹100 at the applicable rate. The FAQ says the full O&M component is not payable at the start of the concession under this proposed procedure.
Accordingly, merely placing funds in escrow would not, on the reported clarification, trigger tax on O&M; the reported trigger is a draw against expenditure. The Economic Times account should be read alongside the FAQ’s narrower explanation of the proposed TOT procedure, rather than treated as a rule for unrelated contracts.
Rank #2
- Ideal for Gifting
- Ideal for a bookworm
- Compact for travelling
How to identify which GST treatment is relevant
| Issue | What to check |
|---|---|
| Model | Is the agreement a qualifying TOT concession, or a Hybrid Annuity Model (HAM) project? |
| Transaction | Is the amount for the government-granted right to collect toll, or for O&M services? They are distinct. |
| Concession payment | For the reported toll-right clarification, upfront versus periodic payment does not change the recommended exemption. |
| O&M tax point | Under the proposed covered-TOT procedure, identify when eligible O&M expenditure is actually debited or charged from the toll-proceeds escrow. |
| O&M taxable value | Under that proposal, use the actual O&M expenditure charged in the relevant tax period. |
| Legal status | Check whether a binding notification, circular or law amendment has implemented the relevant recommendation. |
Why HAM guidance should not be confused with TOT
CBIC Circular No. 221/15/2024-GST, dated 26 June 2024, addresses NHAI Hybrid Annuity Model projects, where a single contract covers construction and O&M. It supplies separate time-of-supply guidance for that HAM context; it does not establish that the 2026 recommendations for toll-collection rights or the proposed TOT escrow procedure have taken effect. The circular describes HAM construction and O&M projects as generally running 15–17 years; that duration is about HAM projects, not a typical or required TOT term. CBIC Circular No. 221/15/2024-GST.
Check legal implementation before changing tax treatment
The Press Information Bureau states that GST Council recommendations are presented for stakeholder information and “would be given effect through the relevant circulars/ notifications/ law amendments which alone shall have the force of law.” Therefore, the Council announcement and FAQ describe the recommendation and proposed procedure, but do not by themselves prove that the change is legally effective. Before changing invoicing, returns or tax provisioning, verify the applicable implementing instrument and its effective date for the specific concession and transaction. The GST Council listing for Circular No. 245/02/2025-GST is a separate 2025 item and does not establish implementation of the 2026 recommendations. PIB’s official release; GST Council circular listing.
Quick Recap
Best Value
- It can be a gift option
- Comes with secure packaging
- Helpful in various ways
Rank #4
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
