For Indian GST purposes, a highway concessionaire should analyse toll collected for road access separately from consideration for maintenance and management services. Official GST Council material describes toll-based access to a road or bridge as exempt under entry 23 of Notification 12/2017-Central Tax (Rate), while Fitment Committee material recorded in the 54th GST Council meeting says maintenance and management are taxable unless separately exempted. The GST treatment of an upfront Toll Operate and Transfer (TOT) concession payment to NHAI is not settled by the Council material discussed here: a proposal for taxable treatment was deferred for comprehensive examination at the 55th meeting.
This is an Indian GST accounting framework, not a transaction-specific tax opinion. The concession agreement, relevant tax period and state, and law in force for that period all matter.
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Start by separating the three transaction streams
A concessionaire may handle several amounts connected with the same road, but a shared project does not make them the same supply. For GST analysis and bookkeeping, first identify who supplies what, to whom, and for what consideration. The key streams are user tolls for access, maintenance or management services, and any upfront concession payment made to NHAI under a TOT arrangement.
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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware match| Transaction | Who pays whom | What the payment relates to | What the official material establishes |
|---|---|---|---|
| Toll | Road user to the party collecting toll | Access to a road or bridge | GST Council material describes toll-based access as exempt under entry 23 of Notification 12/2017-CT(R). |
| Maintenance or management | Contractual recipient to the service provider; identify the actual parties in the agreement | Maintaining, operating, or managing the road or project | Fitment Committee material recorded at the 54th meeting says these services are taxable unless separately exempted. |
| Upfront TOT concession payment | Concessionaire to NHAI | The payment required under the concession arrangement | The 54th meeting material proposed taxable treatment outside the toll exemption; the 55th meeting minutes record that the matter was deferred for comprehensive examination. |
The table is a starting classification, not a substitute for reading the contract. The actual supplier, recipient, consideration, and service description must be established from the particular arrangement. A project may therefore require three ledgers, three contractual analyses, and separate GST conclusions rather than one project-wide label.
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How to account for toll collected from road users
Entry 23 of Notification 12/2017-CT(R) is described in official GST Council material as exempting access to a road or bridge against payment of toll. The exemption concerns the access service; it should not be read as a blanket exemption for every service or payment connected with the highway.
Keep toll receipts identifiable
Maintain records that let a reviewer trace toll collections to the relevant road, collection period, and concession arrangement. Reconcile those records to the amounts collected by the concessionaire or its collection agent and to the amounts transferred or reported under the agreement. If another party collects the toll, document each party’s role rather than assuming the collector and supplier are necessarily the same person.
In the GST analysis, record why the toll amount is treated as consideration for access and identify the exemption entry relied upon. Keep that analysis distinct from the classification of any maintenance invoice or concession payment. The official material establishes the general toll-access distinction, but the transaction documents still determine how a particular arrangement fits it.
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Operational records should be capable of explaining gross toll reported by lane, electronic or cash collection, refunds or reversals, agency commissions, and the amount ultimately remitted. Those are accounting and reconciliation controls: they do not change the legal classification. If a collection agent issues reports, retain the agreement, settlement statements and reconciliation methodology so that the concessionaire can demonstrate whether it is collecting as principal or performing a separate service.
Assess maintenance and management as separate supplies
Do not mark maintenance invoices exempt simply because users pay exempt toll for road access. The Fitment Committee discussion recorded in the 54th GST Council meeting says: “Along with right to access, the concessionaire also maintains and manages the already developed/ constructed highway projects and such services are taxable unless exempted.” Attribute that statement to the Fitment Committee material recorded in the meeting; it is not, by itself, a final adjudication or an independently adopted Council clarification.
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Read the service obligation, not just the project label
Review the agreement and related work orders to identify whether the concessionaire or another party is responsible for maintenance, operation, or management, who receives that service, and what consideration is paid for it. Separate a specifically priced service from toll receipts where the documents support that distinction. If the contract bundles obligations or consideration, describe the bundle and investigate its valuation and tax treatment rather than assuming the toll exemption resolves the question.
The statement that maintenance and management are taxable unless exempted is not a finding that every road-related charge is taxable in every arrangement. Check whether the particular supply falls within a separate exemption and verify the law applicable to the relevant period. The actual service and contractual relationship matter.
Describe the work precisely. A schedule for resurfacing, routine inspections, incident response, lane operations, lighting, drainage, safety barriers or administrative management may help establish what is being supplied, but the contract and applicable law remain decisive. Keep invoices and acceptance certificates aligned with that description. Avoid a generic invoice line such as “highway project income” when the underlying documents distinguish access from a managed-service obligation.
Treat the TOT payment to NHAI as an unresolved issue in these materials
For the upfront amount payable to NHAI under a TOT arrangement, the 54th GST Council meeting material proposed that the concession payment be taxable and outside the toll exemption. The 55th meeting minutes then recorded the recommendation: “The matter may be deferred for comprehensive examination.” A proposal followed by a deferral is not an adopted clarification. The cited meeting documents therefore do not establish the current binding treatment of the payment.
Do not conclude that the payment is taxable—or exempt—solely from the proposal. Before recording a definitive position, check subsequent law and official guidance for the tax period, review the concession agreement and payment terms, and obtain advice on the specific transaction where needed. The legal character of the payment is a separate question from the treatment of toll charged to road users.
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Record the amount separately from user collections even while the legal review is pending. Capture the payment date, instalment or lump-sum terms, recipient, stated contractual purpose, accounting entry and any tax document received. A separate schedule prevents an unresolved concession-payment issue from being netted against exempt toll or lost within project cost balances.
Use a transaction-by-transaction accounting workflow
- Map the parties and obligations. From the concession agreement, identify who provides road access, who collects toll, who performs maintenance or management, who receives each service, and who pays any concession amount to NHAI or another authority.
- Separate the records. Reconcile user toll collections apart from maintenance or management consideration and apart from payments to the concessioning authority. Where a third party collects or remits an amount, retain the records that explain the flow.
- Classify each supply on its own facts. For toll, assess whether the amount is for access to a road or bridge covered by entry 23. For maintenance and management, examine the service and any separate exemption. For a TOT concession payment, do not treat the deferred Council proposal as a final answer.
- Document bundled consideration. Where one contract or payment covers more than one obligation, retain the contract wording, pricing schedules, invoices, and a written explanation of how the amounts were classified. Do not assume that the toll exemption automatically decides the valuation of another outward supply.
- Check the governing law for the period. Verify the applicable version of Notification 12/2017-CT(R), later amendments or clarifications, relevant rulings, and the rules affecting the state and tax period. Then record the basis for the treatment adopted and the date of the review.
- Reconcile tax records to contracts and cash flows. Make sure toll reports, maintenance invoices, concession-payment records, and GST reporting support the same transaction map. Investigate mismatches rather than netting unrelated streams together without a documented basis.
- Escalate changes. Reperform the review when the concession is amended, a new collection agent is appointed, maintenance is outsourced, consideration is restructured, or an authority issues new guidance. Preserve the superseded analysis so the treatment for each filing period can be reconstructed.
Do not infer a universal valuation answer from an AAR question listing
The GST Council’s listing for NTL India Private Limited, dated 30 June 2022, records questions about whether the toll exemption applies to the applicant and whether toll charges treated as nil-rated should be included in the value of an outward supply of service. The listing shows that exemption and valuation can arise as distinct questions. A question appearing in an AAR listing is not, on its own, a universal answer for other concessionaires or contracts.
The recorded questions include whether the exemption for the service described at serial number 23 in the table to Notification 12/2017-CT(R), dated 28 June 2017, applies to the applicant, and whether toll charges treated as nil-rated must be included in the value of an outward supply. Those formulations are useful search and issue-identification language, not a ruling that automatically governs every operator.
For a bundled or related outward supply, identify precisely what is being supplied, the consideration attributable to it, and why the toll amount is or is not part of its value under the law applicable to that case. Do not use the toll exemption alone to settle a separate valuation issue. Obtain and read the full ruling, if one is relevant, rather than relying on an issue-listing entry.
Common accounting pitfalls
- Project-level netting: Combining toll, maintenance revenue and the NHAI payment in one net account hides different suppliers, recipients and legal questions.
- Automatic exemption: Treating every road-related invoice as exempt because access against toll is exempt ignores the separate maintenance-and-management analysis.
- Proposal treated as law: Posting the TOT payment as definitively taxable or exempt solely because of the 54th meeting proposal overlooks the 55th meeting deferral.
- Collector assumed to be supplier: A collection agent’s involvement does not by itself establish who supplies access. The agreement and actual flow must be reviewed.
- Outdated notification relied on alone: The Council-hosted consolidated Notification 12/2017-CT(R) page says its compilation is amended through 1 April 2019; later law must be checked for a current-period conclusion.
- AAR listing treated as precedent: A listed question signals an issue but does not resolve it for every concessionaire, state or contract.
Check the date and authority of each source
The GST Council-hosted consolidated Notification 12/2017-CT(R) page states that its compilation is amended through 1 April 2019. That compilation is useful for understanding the entry described above, but it cannot by itself establish the complete law in force after that date. A current-period conclusion requires checking later amendments and other applicable official material.
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The 54th meeting material contains the Fitment Committee discussion and the TOT proposal; the 55th meeting minutes record deferral for comprehensive examination. These documents should be described according to their status, not treated as though each were a binding notification or final ruling. The CBIC sectoral FAQ material identified here does not provide a highway-concessionaire-specific resolution.
For a particular filing or accounting period, a tax professional should review the relevant state, applicable law and subsequent guidance, the concession agreement, and the actual flow of services and payments. That review is especially important before assigning a definitive GST treatment to an upfront TOT payment or bundled consideration.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Practical documentation checklist
Keep the executed concession agreement and amendments, toll-collection and settlement reports, agency agreements, maintenance and management work orders, pricing schedules, invoices, payment advices, NHAI correspondence, GST returns and reconciliation files together by tax period. Add a short classification memo stating the parties, supply description, consideration, exemption entry considered, unresolved points and review date. This makes it possible to explain why toll was analysed as access, why maintenance was not automatically treated the same way, and why a TOT payment was held for further legal verification.
Where an amount cannot yet be classified conclusively, label the accounting position as provisional, identify the responsible reviewer and set a follow-up date. Do not let a provisional label become a permanent conclusion merely because the ledger has rolled forward. Update the treatment when a notification, circular, ruling, court decision or contractual amendment changes the facts or law.
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Is GST applicable on highway toll and road maintenance charges?
The official material distinguishes them. Access to a road or bridge against toll is described as exempt under entry 23 of Notification 12/2017-CT(R). Maintenance and management are described in Fitment Committee material recorded at the 54th GST Council meeting as taxable unless separately exempted. The actual contract, service and applicable period must still be checked.
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Does the toll exemption automatically cover maintenance performed by the concessionaire?
No. The toll exemption concerns access supplied against toll. Maintenance and management should be analysed as separate supplies and should not be marked exempt merely because the same project also generates toll receipts.
What is the GST position on an upfront TOT payment to NHAI?
The 54th meeting material proposed taxable treatment outside the toll exemption, but the 55th meeting minutes recorded that the matter may be deferred for comprehensive examination. Those materials do not establish a current binding answer. Verify later law, official guidance and the concession agreement for the relevant period.
If a third party collects toll, who is supplying access?
Do not decide from the collection mechanics alone. Identify the contractual supplier, the road user relationship, the collection agent’s role and the flow of consideration. Keep agency settlements and the concessionaire’s toll records so the conclusion can be demonstrated.
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That is a separate valuation question. An official NTL India AAR listing dated 30 June 2022 records questions on whether nil-rated toll charges should be included in the value of an outward supply. The listing itself is not a universal answer; analyse the specific bundled supply, contract and applicable law.
Is the consolidated Notification 12/2017-CT(R) page enough for a current filing?
No. The GST Council page says its compilation is amended through 1 April 2019. Use it to understand the cited entry, but check later amendments, circulars, rulings and other law applicable to the state and tax period.
What records should a concessionaire retain?
Retain the concession agreement and amendments, toll and settlement reports, collection-agent agreements, maintenance work orders, invoices, payment records, NHAI correspondence, GST returns and reconciliations. A classification memo should explain the parties, service, consideration, exemption analysis and any unresolved TOT issue.
The Bottom Line
Account for highway toll, maintenance and management, and the upfront TOT payment as separate transaction streams. Official GST Council material describes toll-based road access as exempt under entry 23, while Fitment Committee material says maintenance and management are taxable unless separately exempted. The 54th meeting’s proposed treatment of the TOT payment was followed by a 55th meeting deferral, so it should not be presented as settled law. Reconcile each stream to its contract and cash flow, check the law in force for the relevant state and period, and obtain transaction-specific advice before adopting a definitive position.
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