Exempt supply used in providing taxble supply

Jain Uttam (Articleship) (41 Points)

31 December 2018  
Hello Expert,

We are trasport service provider. We incurred toll amount, which is exempt for levy of GST as per entry 23 of NN 12/2017. We recovered the same amount from our client Say XYZ Ltd.

I charged 120000 Rs. as my fees and also 6000 rs. toll seperatly in my bill.

After totaling 126000 Rs., I charged GST @ 5% on Rs. 126000.

So my query is Rs. 6000 includible in taxable value of supply or not.
It would be appreciable, if you could quote related GST provision in you answer.
Thanking you in anticipation.