A BOT road concession under GST was treated as a works contract...

A BOT road concession under GST was treated as a works contract supply because the concessionaire undertook construction, operation and maintenance of immovable property, and the right to collect toll with other contractual rights constituted non-monetary consideration by way of barter. The Court held that the sub-contract did not extinguish the concessionaire's separate tax liability under its agreement with NHAI, as the two contracts were distinct and there was no privity with the EPC contractor. The claimed exemption for toll access service was denied because it does not extend to construction service under Heading 9954; toll collection rights were treated as deferred consideration for construction. The writ was entertained since the tribunal was non-functional, but the challenge ultimately failed.

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