AAR : Reimbursement of security agency's toll expenses by client Banks included in value of supply

West Bengal AAR holds that toll charges paid by the Applicant (security service provider) to both NHAI and State Authority and reimbursed by the client Banks are not excludible from the value of supply under Rule 33; Elucidates that GST shall, therefore, be payable at the applicable rate on the entire value of the supply, including toll charges paid; Observes that Banks do not specifically authorize the Applicant as a ‘pure agent’ or acknowledge payment of the toll charge...