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    <title>NHAI Sub-Letting: Toll Charges Collected in Fiduciary Role, GST Applies to Applicant&#039;s Operations, Not Ultimate Recipient.</title>
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    <description>Levy of GST - sub-let of Toll Collection work of certain road by NHAI - The Toll Charges collected by the applicant are not “Toll Charges” per se in the hands of the applicant, but held in fiduciary capacity by the applicant, for onward remittance to Highway Infrastructure (P) Limited.</description>
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      <description>Levy of GST - sub-let of Toll Collection work of certain road by NHAI - The Toll Charges collected by the applicant are not “Toll Charges” per se in the hands of the applicant, but held in fiduciary capacity by the applicant, for onward remittance to Highway Infrastructure (P) Limited.</description>
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