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    <title>Prescribing the time of payment of State Tax on Operation and Maintenance Services supplied by Concessionaires under the Toll-Operate-Transfer (TOT) Model</title>
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    <description>Registered concessionaires supplying operation and maintenance services to a concessioning authority during the concession period must pay Odisha State tax on the amount charged or debited from the escrow account towards operation and maintenance expenses they incur. The tax is payable in the tax period in which those expenses are charged or debited, and the escrow account must be maintained in accordance with the concession agreement.</description>
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    <pubDate>Sat, 31 Oct 2026 00:00:00 +0530</pubDate>
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      <description>Registered concessionaires supplying operation and maintenance services to a concessioning authority during the concession period must pay Odisha State tax on the amount charged or debited from the escrow account towards operation and maintenance expenses they incur. The tax is payable in the tax period in which those expenses are charged or debited, and the escrow account must be maintained in accordance with the concession agreement.</description>
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