Toll Management System Supply on Expressway Classified as Works Contract; Subject to 18% GST Rate per Notification sr no 3(iv). https://www.taxtmi.com/highlights?id=62602 Classification of supply - composite supply of works contract - The subject Service order is for supply of Toll Management System (TMS) to be erected and commissioned, on an expressway. Supply does not include construction of expressway/ road/ terminal but is for limited purpose of supply of TMS simpliciter. The purpose will be for collection of the tolls/ toll fee and not for control/ management of the traffic on road - the conditions of this sr no 3(iv) of said NT is not satisfied in subject matter. - GST is leviable at 18% - AAR en-us Fri, 25 Mar 2022 14:55:30 +0530 Fri, 25 Mar 2022 14:55:30 +0530 TaxTMI RSS Generator Toll Management System Supply on Expressway Classified as Works Contract; Subject to 18% GST Rate per Notification sr no 3(iv). https://www.taxtmi.com/highlights?id=62602 Classification of supply - composite supply of works contract - The subject Service order is for supply of Toll Management System (TMS) to be erected and commissioned, on an expressway. Supply does not include construction of expressway/ road/ terminal but is for limited purpose of supply of TMS simpliciter. The purpose will be for collection of the tolls/ toll fee and not for control/ management of the traffic on road - the conditions of this sr no 3(iv) of said NT is not satisfied in subject matter. - GST is leviable at 18% - AAR Highlights GST Fri, 25 Mar 2022 14:55:30 +0530 https://www.taxtmi.com/highlights?id=62602