Premier Vigilance & Security (P.) Ltd., In re
Date: November 2, 2018
Subject Matter
Reimbursement of toll charges is not to be excluded from the value of supply
Summary
The Applicant provides security service to the Banks. The Applicant also transports cash/coins/bullion in specially built vehicles or Customized Cash vans (CCVs). In course of such transportation, the vehicles move along National and State Highways a…
1. The Applicant stated to be, a provider of security services to the Bank, seeks a Ruling on chargeability of GST on the Toll Taxes reimbursed by its clients or the ability to claim it as a deduction under Rule 33 from the value of supply, being expenditure incurred as a pure agent under the CGST/WBGST Acts, 2017 (hereinafter referred to as the "the said GST Act"). Advance Ruling is adm…