Shanti Prime Publication Pvt. Ltd.
Levy of GST — In case of providing access to a Road or Bridge on payment of toll charge, the exemption is totally based on service of providing access to a road or a bridge on payment of toll charges. There is no restriction regarding the supplier or the recipient of the supply. In the instant case, therefore, even though the supply of the service to the user of the Toll Road is by the sub-contractor, GST is not payable on the amount of Toll Charges collected. It is exempted by Sr. No. 23 of Notification No. 12/2017-Central Tax(Rate) dated the 28th June, 2017 and corresponding notification under MPGST Act,2017.Ankit Tandon And Enterprises & Tollways Private Limited  3 TAXLOK.COM 027 (AAR-Madhya Pradesh)