Toll charges not deductible from the value of supply under rule 33

In re Premier Vigilance & Security Pvt Ltd (GST AAR West Bangal) Toll charges paid are not to be excluded from the value of supply under Rule 33. GST shall, therefore, be payable at the applicable rate on the entire value of the supply, including toll charges paid. The Applicant is not acting as a ‘pure agent’ of the Bank while paying toll charges, which are the cost of the service provided to the Banks so that his vehicles can access roads/bridges to provide security services to the recipient. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL 1. The Applicant state...