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Tax Review—Indirect Taxes—GST

In: Hybrid Annuity Model (HAM) of Hybrid Public-Private Partnership Projects

Author

Listed:
  • Abhinav Mittal

    (YOG INFRA Advisory Pte. Ltd.)

  • Puneet Agrawal

    (ALA Legal Advocates and Solicitors)

  • Shuchi Agrawal

Abstract

Goods and service tax (GST) is an indirect tax introduced in India and applicable from 1 July 2017 onwards. GST has replaced most of the indirect taxes that were applicable in India prior to introduction of GST such as Service tax, VAT, Central Excise duty, Entry Tax, etc. In this chapter, the Author has analyzed in detail the GST implications, being chargeability, rate of tax, time of supply, etc. in respect of the various aspects of HAM based PPP projects which, inter alia, includes the milestone payment received during the construction period; Operation and Maintenance (O&M) payments received during the operation period in bi-annual instalments, Balance of Bid Project Cost (BPC) to be paid by the government agency in form of Bi-annual annuity payment, Interest received by the private sector on such annuity payments; and Mobilization advance received by the Concessionaire/private sector developer.

Suggested Citation

  • Abhinav Mittal & Puneet Agrawal & Shuchi Agrawal, 2023. "Tax Review—Indirect Taxes—GST," Management for Professionals, in: Hybrid Annuity Model (HAM) of Hybrid Public-Private Partnership Projects, chapter 0, pages 123-166, Springer.
    • Handle: RePEc:spr:mgmchp:978-981-19-2019-6_8
    DOI: 10.1007/978-981-19-2019-6_8
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