{"id":77222,"date":"2026-11-02T16:05:49","date_gmt":"2026-11-02T16:05:49","guid":{"rendered":""},"modified":"2026-11-02T16:05:49","modified_gmt":"2026-11-02T16:05:49","slug":"escrow-based-taxation-of-toll-road-maintenance-applies-central-tax-when-concessionaires-charge-or-debit-operating-expenses-to-escrow","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77222","title":{"rendered":"Escrow-based taxation of toll-road maintenance applies central tax when concessionaires charge or debit operating expenses to escrow."},"content":{"rendered":"<p>Escrow-based taxation of toll-road maintenance applies central tax when concessionaires charge or debit operating expenses to escrow.<br \/>Notifications<br \/>GST<br \/>Registered concessionaires supplying road or highway operation and maintenance services to a concessioning authority under the Toll-Operate-Transfer model must pay central tax on amounts charged or debited from the escrow account towards those expenses, in the tax period of the charge or debit. The concession agreement must grant exclusive toll collection and appropriation rights, require operation and maintenance during the concession period, and require an upfront concession fee. The concessioning authority may be a government, local authority, governmental authority or government entity. The procedure takes effect on 1 November 2026.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105713\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Escrow-based taxation of toll-road maintenance applies central tax when concessionaires charge or debit operating expenses to escrow.NotificationsGSTRegistered concessionaires supplying road or highway operation and maintenance services to a concession&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77222","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77222","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77222"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77222\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}