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GST - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Exemption from GST - intra-state supply of services - Services ...

Case Laws     GST

July 9, 2022

Exemption from GST - intra-state supply of services - Services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967 - inclusion of value of toll charges in the value of outward supply of service - the Applicant is a service provider of transportation services to their clients and the toll charges incurred by them and later reimbursed from the service recipients should be included in the value of supply and tax be paid at the appropriate rates on the entire value of supply. - AAR

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