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Whether RCM is applicable on Tollgate fee?, Goods and Services Tax - GST

Issue Id: - 115848
Dated: 3-1-2020
By:- gvenugopal g
Whether RCM is applicable on Tollgate fee?

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Dear Experts,

Kindly advice whether RCM is applicable on "Highways Tolgate Fee" paid in advance through online-banking to 'FASTAG'

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Showing Replies 1 to 3 of 3 Records

1 Dated: 3-1-2020
By:- Ganeshan Kalyani

Notification no 12/2017-CTR provides the list of exempted service. In that Sr. No.23 states as " 9967 Service by way of access to a road or a bridge on payment of toll charges."

In view of the above entry, GST is exempt on Highway Tollgate fee.


2 Dated: 7-1-2020
By:- rajkumar shukla

Apart from what has been said above , I would like to add that toll charges are still under state list hence not taxable.


3 Dated: 11-1-2020
By:- KASTURI SETHI

Also see the following decision of AAR, Uttarakhand: (Para 5.1 (a) and 6

2018 (18) G.S.T.L. 641 (A.A.R. - GST) = 2018 (10) TMI 346 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND IN RE : PUREWAL STONE CRUSHER


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