poueeal Highways Authority of India linistry of Road Transport and Highways, Government of India) TTR sud tio stra Mel MO UToeC34.6 Suscr'0, Da, Now Don 1107S NHAL/F&A/GST/CLARIFICATION REGLY UeHile No-susasy | 9074700 Dated 09.03.2023 Circular ard usta usrart onfeeper (ae Reet atte corart sara, set Ae) oy Subject: Pay’ 12% to 18% clause 35.1 - Cla nt of GST under change in law due to increase in rates from h effect from 18.07.2022 considering threshold limit under ication - reg. It is hereby clarified that, the change in rate of any taxes is comes under definition of Change in Law of the concession agreement under clause 42.1(e). Therefore, as per deliberation made under NHAI policy circularso. 3.3.27/2022 dated 23.12.2022, the additional impact of GST due to change in rates @ 5.36% shall be reimbursable in nature and to be payable to the concessionaire/Contractor on submission of proof of GST return/ deposit of GST to the GST Authority. Therefore, threshold limit as per clause 35.1 shall not be adjusted/ deducted from the additional GST impact due to change in rates. This has issued with the approval of the Competent Authority. tan Sho (8.M Rao) CGM (Finance) Copy to: (i) All ROs/FAROs/PIUs/NHAI, HQ (ii) PS to All Members (iii) Web Admin for hosting in'GST Portal (iv) Library for hosting under Miscellaneous Circular.