GST on Toll Taxes reimbursed by clients & its deduction form supply value

In re Premier Vigilance & Security Pvt Ltd (GST AAR West Bengal)

Whether toll charges reimbursed by the clients are eligible for deduction u/r 33 from the value of supply?

The toll is charged for providing the service by way of access to a road or bridge (SAC 9967). The Applicant, being the owner of the vehicles, is the recipient of the service provisioned on payment of toll. The Applicant admittedly is the beneficiary and liable to pay the toll, which is compulsorily levied on the vehicles. The expenses so incurred are, therefore, cost

Please become a Premium member. If you are already a Premium member, login here to access the full content.