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'

[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.

[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.

[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

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.