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GST on Toll-Operate-Transfer Arrangements: Understanding the New Special Procedure and Its Practical Implications
Posted by CA Shanu Agrawal
10 November 2026
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Explore the GST implications of Toll-Operate-Transfer (TOT) arrangements, including the new toll-collection rights exemption, escrow-linked O&M tax mechanism, applicable GST rates, input tax credit and transitional compliance requirements effective from 1 November 2026.
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