Works Contract And Implications For Roads Or Highways

GST on payment made through toll charges or annuity payment by NHAI to the concessioner are exempt from GST and the Input Tax Paid by the the private operators i.e. the concessionaires will be available to them as Input Tax Credit.

source https://www.caclubindia.com/articles/works-contract-and-implications-for-roads-or-highways-46101.asp