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GST: Toll charges liable to be included in value of outward supply of service
Case Law Details
- Case Name
- In re NTL India Private Limited (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re NTL India Private Limited (GST AAR Tamilnadu)
Q1. Whether the exemption of GST on the intra-state supply of services of description as specified against Sl.No.23 in Col(3) of the Table to Notification No.12/2017-CT(rate) dated 28.06.2017, viz., services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967, from so much of the central tax leviable thereon under sub-section(1) of Section 9 of the said act, as amended is applicable to the applicant as well.
A1. Question no. 1 is not admitted. it is evident that an applicant can seek an Advance Rul...
