Heading 9967
Services – Exemption from GST
GST
Service by way of access to a road or a bridge on payment of toll charges.
\n
\nClarification
\n * 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 ]
\n * Clarification regarding applicability of GST on Overloading charges collected at Toll Plazas. [ See para 7 of Circular N<\/p>\n
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