GST: Toll charges liable to be included in value of outward supply of service 

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...