https://www.taxtmi.com/caselaws?id=424850 AAR TamilNadu ruled that a transportation service provider must include toll charges in the value of outward supply for GST purposes. The applicant argued toll charges should be treated as disbursements exempt from GST, but AAR held these constitute reimbursements as the applicant incurs toll costs as principal while providing transportation services, not as agent. Since toll charges are consideration for road access necessary to perform contracted services, they represent service costs that must be included in supply value with GST payable on entire amount including reimbursed tolls. en-us Thu, 30 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424850 AAR TamilNadu ruled that a transportation service provider must include toll charges in the value of outward supply for GST purposes. The applicant argued toll charges should be treated as disbursements exempt from GST, but AAR held these constitute reimbursements as the applicant incurs toll costs as principal while providing transportation services, not as agent. Since toll charges are consideration for road access necessary to perform contracted services, they represent service costs that must be included in supply value with GST payable on entire amount including reimbursed tolls. Case-Laws GST Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424850