BOT Annuity under GST: Forum Settled, Taxability Unresolved - CAclubindia

The Rs 112 Crore Question the Court Deliberately Left Open The judgment in M/s Jorabat Shillong Expressway Limited v. Union of India and 6 Others, 2026-VIL-544-MEG, dated 02.06.2026, arose from a large highway project and an equally large GST demand. NHAI awarded the four-laning of approximately 61.98 kilometres of the Jorabat-Shillong section of National Highway No.40 under the Build-Operate-Tran…