TaxTMI 
TaxTMI 
Whether toll charges, permit charges and parking charges collected indicated separately in the invoice as reimbursement chargeable to GST?
Valuation of rent a cab services
Ashwini Hegde
Rent-a-Cab Services Must Include Toll and Parking Charges in GST Taxable Value per Section 15(2) of CGST Act 2017. The discussion revolves around the applicability of Goods and Services Tax (GST) on toll, permit, and parking charges collected by rent-a-cab services. Participants debate whether these charges, when separately indicated on invoices as reimbursements, should be included in the taxable value under GST. The consensus is that these charges should be added to the taxable value, as per Section 15(2) of the CGST Act, 2017, despite exemptions like those for toll charges under Notification No. 12/2017. The concept of a 'pure agent' under GST, which might allow exclusions, does not apply in this context. (AI Summary)