NTL India Private Limited ., In re
Date: June 30, 2022
Subject Matter
Toll charges are liable to be included in the value of outward supply of rental services of road vehicles for transporting employees
Summary
Q. Whether the value of toll charges (which attracts NIL rate at the hands of service provider of access to road) is liable to be included in the value of outward supply of rental services of road vehicles for transporting employees of the Service re…
NTL INDIA PRIVATE LIMITED, 11/2, Muthaiyal Reddy Street, Alandur, Chennai-600016 (hereinafter called the Applicant) are registered under GST with GSTIN 33AACCN0628C2Z3. The applicant has sought Advance Ruling on the following questions:- 1. Whether the exemption of GST on the intra-state supply of services of description as specified against SI.No.23 in Col(3) of the Table to Notification No. 12/2…