https://www.taxtmi.com/notifications?id=147528 Registered concessionaires supplying operation and maintenance services to a concessioning authority under the Toll-Operate-Transfer model must pay Bihar State GST on the amount charged or debited from the escrow account towards operation and maintenance expenses they incur. The tax is payable for the tax period in which the expenditure is charged or debited. The escrow account must be maintained in accordance with the concession agreement, and the services must be supplied during the concession period. en-us Fri, 30 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 16:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147528 Registered concessionaires supplying operation and maintenance services to a concessioning authority under the Toll-Operate-Transfer model must pay Bihar State GST on the amount charged or debited from the escrow account towards operation and maintenance expenses they incur. The tax is payable for the tax period in which the expenditure is charged or debited. The escrow account must be maintained in accordance with the concession agreement, and the services must be supplied during the concession period. Notifications GST - States Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147528