Other exempt services (Service by way of access to a Road or a Bridge on payment of toll charges) [ Entry no. 23 ] - GST Ready Reckoner - GST

..... Service by way of access to a road or a bridge on payment of toll charges Exemption Entry 23 It covers access to a road or a bridge on payment of toll charges. Services of toll collection on behalf of an agency authorized to levy toll are in the natu .....

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Other exempt services (Service by way of access to a Road or a Bridge on payment of toll charges) Entry no. 23 - GST Ready Reckoner - GST

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..... es with multiplying factor of 2/4/6/8/10 times the base rate of toll. Therefore, it essence overloading fees are effectively higher toll charges. it is clarified that overloading charges at toll plazas would get the same treatment as given to .....

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Other exempt services (Service by way of access to a Road or a Bridge on payment of toll charges) Entry no. 23 - GST Ready Reckoner - GST

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