https://www.taxtmi.com/caselaws?id=369994 The ruling determined that toll charges reimbursed by clients were not to be excluded from the value of supply under Rule 33. GST was held payable on the entire value of the supply, including toll charges. The Applicant was not considered a pure agent while paying toll charges, as they were deemed part of the service cost provided to the banks. The ruling was deemed valid subject to provisions under Section 103(2) until declared void under Section 104(1) of the GST Act. en-us Fri, 02 Nov 2018 00:00:00 +0530 Thu, 10 Jan 2019 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369994 The ruling determined that toll charges reimbursed by clients were not to be excluded from the value of supply under Rule 33. GST was held payable on the entire value of the supply, including toll charges. The Applicant was not considered a pure agent while paying toll charges, as they were deemed part of the service cost provided to the banks. The ruling was deemed valid subject to provisions under Section 103(2) until declared void under Section 104(1) of the GST Act. Case-Laws GST Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369994