Case LawADVANCE RULING ORDER NO. 09/2018
Ankit Tandon and Enterprises & Tollways (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- August 9, 2018
- Type:
- Advance Ruling
- Members:
- RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY
Subject
No GST on toll charges collected by sub-contractor
Exemption
Summary
An entity has been allotted Toll Collection work of certain road by NHAI. The said entity wishes to sublet the Toll Collection work to the applicant company. Now, as the "Service by the way to access to a road or by a bridge on payment of toll c…
Judgement
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S Ankit Tandon Enterprises & Tollways Private Limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the…