Tax on Toll and parking

The toll is charged for providing the service by way of access to a road or bridge. The  owner of the vehicles, is the recipient of the service provisioned on payment of toll. The toll,is compulsorily levied on the vehicles. The expenses so incurred are, therefore, cost of the service provided to the customer. GST maybe paid on such reimbursement of such cost by treating as the recovery of a portion of the value of supply made by cab service provider