GST reforms: No tax on toll collection by highway concessionaires; road maintenance tax liability clarified. Comprehensive market analysis and insights regarding this update. The GST Council has clarified that highway concessionaires collecting exempt tolls will face no GST liability on the toll collection right, regardless of whether concession payments are made upfront or over time. It also said GST on road maintenance services will arise when funds are actually drawn against expenditure, not merely parked in escrow. Industry experts note that this development will have significant implications moving forward.