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of <h1>Toll and overloading charges exempt from GST under Exemption Entry 23, clarified by Circular No. 164/20/2021-GST.</h1> Services providing access to roads or bridges through toll payments are exempt from GST, as outlined in Exemption Entry 23. This includes toll collection services performed on behalf of authorized agencies. Circular No. 164/20/2021-GST clarifies that overloading charges collected at toll plazas, which are essentially higher toll charges, also receive the same exemption. For instance, tolls collected on behalf of an agency for newly constructed roads, such as those on the Yamuna Express Highway, are considered exempt services.
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