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GST - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Levy of GST - sub-let of Toll Collection work of certain road by ...


NHAI Sub-Letting: Toll Charges Collected in Fiduciary Role, GST Applies to Applicant's Operations, Not Ultimate Recipient.

September 18, 2018

Case Laws     GST     AAR

Levy of GST - sub-let of Toll Collection work of certain road by NHAI - The Toll Charges collected by the applicant are not “Toll Charges” per se in the hands of the applicant, but held in fiduciary capacity by the applicant, for onward remittance to Highway Infrastructure (P) Limited.

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