Hello Expert,
We are trasport service provider. We incurred toll amount, which is exempt for levy of GST as per entry 23 of NN 12/2017. We recovered the same amount from our client Say XYZ Ltd.
I charged 120000 Rs. as my fees and also 6000 rs. toll seperatly in my bill.
After totaling 126000 Rs., I charged GST @ 5% on Rs. 126000.
So my query is Rs. 6000 includible in taxable value of supply or not.
It would be appreciable, if you could quote related GST provision in you answer.
Thanking you in anticipation.
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Exempt supply used in providing taxble supply
Replies (2)
I think amount of rs 6000 is should be consider as a reimbursement from your Client..in that case gst will not come on that.. as all ready decided in case union of india vs intercontinental consultant and technocrats pvt ltd.
| Originally posted by : Jain Uttam | ||
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Hello Expert,We are trasport service provider. We incurred toll amount, which is exempt for levy of GST as per entry 23 of NN 12/2017. We recovered the same amount from our client Say XYZ Ltd. I charged 120000 Rs. as my fees and also 6000 rs. toll seperatly in my bill.After totaling 126000 Rs., I charged GST @ 5% on Rs. 126000.So my query is Rs. 6000 includible in taxable value of supply or not. It would be appreciable, if you could quote related GST provision in you answer.Thanking you in anticipation. |  |
According to Rule 33- Value of Supply of Service in case of Pure agent
In Your cases you have used Exepmt service ( As Pe Sl.No 23 of Exemption List ) for your own purpose . So You have not fullfull all condition of Pure Agent than you are liable to Pay GST Inclunding Rs. 6000/-
Because without provide toll tax you can't provide your servisce
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