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
06 May 2018 
12 Replies 
8094 Views Asked by
Guest 
Valuation of reimbursed charges: toll, permit and parking reimbursements are includible in GST taxable value absent pure agent conditions.
Reimbursed toll, permit and parking charges collected by a rent a cab supplier must be included in the taxable value for GST. Exemption of the charge itself does not allow deduction from transaction value. The Pure Agent concept applies only if contractual and factual conditions are strictly met; otherwise such reimbursements are aggregated into the GST base. (AI Summary)
Reimbursed toll, permit and parking charges collected by a rent a cab supplier must be included in the taxable value for GST. Exemption of the charge itself does not allow deduction from transaction value. The Pure Agent concept applies only if contractual and factual conditions are strictly met; otherwise such reimbursements are aggregated into the GST base. (AI Summary)