https://www.taxtmi.com/forum/issue?id=115848 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. en-us Fri, 03 Jan 2020 18:12:11 +0530 Thu, 23 Jan 2025 15:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115848 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. Discussion-Forum GST Fri, 03 Jan 2020 18:12:11 +0530 https://www.taxtmi.com/forum/issue?id=115848