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HomeGSTGST on BOT Toll Highway Projects Upheld: Rajasthan High Court 

GST on BOT Toll Highway Projects Upheld: Rajasthan High Court 

GST

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By Mariya Paliwala
GST on BOT Toll Highway Projects Upheld: Rajasthan High Court

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The Rajasthan High Court has upheld a GST demand of over Rs. 16.36 crore holding that in Build-Operate-Transfer (BOT) toll highway projects, the right granted to a concessionaire to collect toll constitutes “consideration” and forms part of a taxable supply under the GST regime.  The bench of  Justice Arun Monga and Justice Sandeep Shah rejected…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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