https://www.taxtmi.com/caselaws?id=367303 The ruling determined that the toll charges collected by the sub-contractor are exempt from GST under Notification No. 12/2017-Central Tax (Rate) based on the nature of the service. However, the consideration received from the main contractor for the services provided is taxable. The exemption applies solely to the toll charges collected, held in a fiduciary capacity for remittance to the main contractor, Highway Infrastructure (P) Limited. en-us Thu, 09 Aug 2018 00:00:00 +0530 Mon, 03 Mar 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367303 The ruling determined that the toll charges collected by the sub-contractor are exempt from GST under Notification No. 12/2017-Central Tax (Rate) based on the nature of the service. However, the consideration received from the main contractor for the services provided is taxable. The exemption applies solely to the toll charges collected, held in a fiduciary capacity for remittance to the main contractor, Highway Infrastructure (P) Limited. Case-Laws GST Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367303