https://www.taxtmi.com/article/detailed?id=17261 GST on a DBFOT road concession may arise where toll-collection rights granted to a concessionaire are non-monetary, deferred consideration for highway-construction services. The arrangement may constitute barter, requiring valuation where consideration is not wholly in money. The subcontractor's construction supply to the concessionaire remains distinct from the concessionaire's supply to NHAI. Although road access on payment of toll is exempt, toll rights received as reciprocal or annuity-like consideration for construction form taxable consideration and fall outside that exemption. en-us Mon, 24 Aug 2026 08:35:42 +0530 Mon, 24 Aug 2026 08:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17261 GST on a DBFOT road concession may arise where toll-collection rights granted to a concessionaire are non-monetary, deferred consideration for highway-construction services. The arrangement may constitute barter, requiring valuation where consideration is not wholly in money. The subcontractor's construction supply to the concessionaire remains distinct from the concessionaire's supply to NHAI. Although road access on payment of toll is exempt, toll rights received as reciprocal or annuity-like consideration for construction form taxable consideration and fall outside that exemption. Articles Goods and Services Tax - GST Mon, 24 Aug 2026 08:35:42 +0530 https://www.taxtmi.com/article/detailed?id=17261