Other exempt services (Service by way of access to a Road or a Bridge on payment of toll charges) [ Entry no. 23 ]

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lf of an agency authorized to levy toll are in the nature of exemption of services. Therefore, there is no GST payable on Services by way of access to a road or a bridge on payment of toll charges. Few Clarifications : Circular No. 164 /20 /2021-GST clarifies that Issues Held that Whether GST on Overloading charges collected at T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X