Whether RCM is applicable on Tollgate fee?

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....hether RCM is applicable on Tollgate fee?<br> Query (Issue) Started By: - gvenugopal g Dated:- 3-1-2020 Last Reply Date:- 11-1-2020 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Dear Experts....

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...., Kindly advice whether RCM is applicable on &quot;Highways Tolgate Fee&quot; paid in advance through online-banking to &#39;FASTAG&#39; Reply By Ganeshan Kalyani: The Reply: Notification no 12/201....

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....7-CTR provides the list of exempted service. In that Sr. No.23 states as &quot; 9967 Service by way of access to a road or a bridge on payment of toll charges.&quot; In view of the above entry, GST i....

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....s exempt on Highway Tollgate fee. Reply By rajkumar shukla: The Reply: Apart from what has been said above , I would like to add that toll charges are still under state list hence not taxable. Repl....

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....y By KASTURI SETHI: The Reply: Also see the following decision of AAR, Uttarakhand: (Para 5.1 (a) and 6 2018 (18) G.S.T.L. 641 (A.A.R. - GST) = 2018 (10) TMI 346 - AUTHORITY FOR ADVANCE RULINGS, UTT....

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....ARAKHAND IN RE : PUREWAL STONE CRUSHER<br> Discussion Forum - Knowledge Sharing ....