Services by way of access to a road or a bridge on payment of toll charges
Services provided by way of access to a road or a bridge on payment of toll charges are covered under negative list entry. The scope of this entry is restricted to the charges charged for access to a road or bridge.
Meaning of term ‘road’ means an open, generally public way for the passage of vehicles, people and animals and ‘bridge’ means a structure, usually of wood, stone, brick or iron, erected over a river or other water course, or over a chasm, rail road etc to make a passageway from one bank to another.
Meaning of term ‘toll’ means ‘toll’ is a fixed charge or tax for a privilege, especially for passage across a bridge or along a road.
- National highways or state highways are also roads and hence covered in negative list entry.
- The negative list entry only covers access to a road or a bridge on payment of toll charges.
- Services of toll collection on behalf of an agency authorized to levy toll are in the nature of services used for providing the negative list services. So it is not covered in negative list entry.