Reimbursement of toll charges will attract Goods and Services Tax (GST), according to the West Bengal Authority for Advance Rulings (AAR). While there is no GST on toll, but when someone pays toll and recovers it from a company or dealer as a part of services, such reimbursement will be a part of the value of supply and hence liable to GST, according to an order by West Bengal AAR in the matter involving applicant Premier Vigilance & Security Pvt Ltd. The company provides security and transportation services to banks for ferrying cash in customised cash vans.