HC says toll collection against construction services provided to NHAI taxable

The Rajasthan High Court has ruled that toll collection rights are taxable. These rights are considered payment for highway construction services provided to the National Highways Authority of India. The court rejected arguments that toll collection is exempt from GST. This decision could impact public-private infrastructure projects. Tax authorities can now demand GST, interest, and penalties.

Raccontata daeconomictimes.indiatimes.com