GST : AAR : 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.

WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Premier Vigilance & Security Pvt Ltd Address : 4B Monalisa Building, Orient Row, Kolkata – 700017 GSTIN 19AABCP5848B1ZF Case Number : 23 of 2018 Date of Application : August 10, 2018 Order number and date 20/WBAAR/2018-19 dated 02/11/2018 Applicant’s…

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