Case of CG Tollway vs Union of India, HC Rajasthan Judgement Dated 22nd May 2026. HC held that the concession agreement clearly involved a taxable supply of works contract service by the petitioner to NHAI. It observed that Section 7 of the CGST Act gives a wide meaning to “supply” and specifically includes barter, licence and exchange. In the present case, the petitioner undertook construction and maintenance obligations and, in return, received valuable commercial rights including the right to collect toll, licence over project land and operational rights over the highway. It recognized taxability of BOT road construction arrangements, upheld the validity of the CBIC Circular and GST demand raised against the petitioner.