Whether RCM is applicable on Tollgate fee?

[gvenugopal g]

Dear Experts,

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

AI Summary

Experts Confirm Tollgate Fees Paid via FASTag Are Exempt from GST Under Notification No. 12/2017-CTR A query was raised regarding the applicability of Reverse Charge Mechanism (RCM) on tollgate fees paid via FASTag. Three experts responded, clarifying that under Notification No. 12/2017-CTR, toll charges for road or bridge access are exempt from GST. Additionally, it was noted that toll charges fall under the state list and are not subject to taxation. A relevant decision by the Authority for Advance Rulings in Uttarakhand was also referenced, reinforcing the exemption of tollgate fees from GST.