https://www.taxtmi.com/article/detailed?id=17721 For delivery services other than postal and courier services supplied through an e-commerce operator, the operator is liable under section 9(5), except where the service provider is liable for registration under section 22(1). Under the special Toll-Operate-Transfer procedure, concessionaires providing operation and maintenance services to the concessioning authority pay GST in the tax period when the relevant expense is charged or debited from the escrow account. The concession agreement must grant exclusive toll-collection rights, require road or highway operation and maintenance, and provide for an upfront concession fee. en-us Sat, 07 Nov 2026 08:27:23 +0530 Sat, 07 Nov 2026 08:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17721 For delivery services other than postal and courier services supplied through an e-commerce operator, the operator is liable under section 9(5), except where the service provider is liable for registration under section 22(1). Under the special Toll-Operate-Transfer procedure, concessionaires providing operation and maintenance services to the concessioning authority pay GST in the tax period when the relevant expense is charged or debited from the escrow account. The concession agreement must grant exclusive toll-collection rights, require road or highway operation and maintenance, and provide for an upfront concession fee. Articles Goods and Services Tax - GST Sat, 07 Nov 2026 08:27:23 +0530 https://www.taxtmi.com/article/detailed?id=17721