{"id":13796,"date":"2018-09-18T08:03:54","date_gmt":"2018-09-18T02:33:54","guid":{"rendered":""},"modified":"2018-09-18T08:03:54","modified_gmt":"2018-09-18T02:33:54","slug":"nhai-sub-letting-toll-charges-collected-in-fiduciary-role-gst-applies-to-applicant-39-s-operations-not-ultimate-recipient","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13796","title":{"rendered":"NHAI Sub-Letting: Toll Charges Collected in Fiduciary Role, GST Applies to Applicant&#39;s Operations, Not Ultimate Recipient."},"content":{"rendered":"<p>NHAI Sub-Letting: Toll Charges Collected in Fiduciary Role, GST Applies to Applicant&#39;s Operations, Not Ultimate Recipient.<br \/>Case-Laws<br \/>GST<br \/>Levy of GST &#8211; sub-let of Toll Collection work of certain road by NHAI &#8211; The Toll Charges collected by the applicant are not \u201cToll Charges\u201d per se in the hands of the applicant, but held in fiduciary capacity by the applicant, for onward remittance to Highway Infrastructure (P) Limited.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation,<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=41495\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>NHAI Sub-Letting: Toll Charges Collected in Fiduciary Role, GST Applies to Applicant&#39;s Operations, Not Ultimate Recipient.Case-LawsGSTLevy of GST &#8211; sub-let of Toll Collection work of certain road by NHAI &#8211; The Toll Charges collected by the applicant are not \u201cToll Charges\u201d per se in the hands of the applicant, but held in fiduciary capacity by &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13796\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;NHAI Sub-Letting: Toll Charges Collected in Fiduciary Role, GST Applies to Applicant&#39;s Operations, Not Ultimate Recipient.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13796","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13796"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13796\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}