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    <title>Other exempt services (Service by way of access to a Road or a Bridge on payment of toll charges) [ Entry no. 23 ]</title>
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    <description>Exemption covers services providing access to a road or a bridge on payment of toll charges and includes toll collection services rendered on behalf of an agency authorized to levy tolls. Clarification treats overloading fees charged for allowing overloaded vehicles to ply on highways as equivalent to higher toll charges, thereby attracting the same exempt treatment as tolls.</description>
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      <description>Exemption covers services providing access to a road or a bridge on payment of toll charges and includes toll collection services rendered on behalf of an agency authorized to levy tolls. Clarification treats overloading fees charged for allowing overloaded vehicles to ply on highways as equivalent to higher toll charges, thereby attracting the same exempt treatment as tolls.</description>
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