Heading 9967
Services – Exemption from GST
GST
Service by way of access to a road or a bridge on payment of toll charges.
Clarification
* Clarification regarding taxability of additional toll fees collected by the Concessionaires from the vehicles which is not having Fastag. [ See para 12 of Circular No. 177/09/2022-TRU dated 03.08.2022 ]
* Clarification regarding applicability of GST on Overloading charges collected at Toll Plazas. [ See para 7 of Circular N
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