TaxTMI 
TaxTMI 
Dear Experts,
Kindly advice whether RCM is applicable on "Highways Tolgate Fee" paid in advance through online-banking to 'FASTAG'
Whether RCM is applicable on Tollgate fee?
03 Jan 2020 
3 Replies 
7615 Views Asked by
GST exemption on toll charges means reverse charge mechanism does not apply to prepaid highway toll payments.
Notification No. 12/2017-CTR exempts services providing access to a road or bridge on payment of toll charges, covering highway tollegate fees (including prepaid FASTag payments); therefore GST does not apply to such toll receipts and the reverse charge mechanism is not attracted for those toll services. (AI Summary)
Notification No. 12/2017-CTR exempts services providing access to a road or bridge on payment of toll charges, covering highway tollegate fees (including prepaid FASTag payments); therefore GST does not apply to such toll receipts and the reverse charge mechanism is not attracted for those toll services. (AI Summary)