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2022 (3) TMI 907 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAMaintainability of application - A question which is already pending or decided - Exemption from GST - Brindavan Garden Park entrance fee - toll collection for use of Bridge - exempt vide Notification No.12/2017-Central Tax(Rate) dtd.28.06.2017 or not - relevant entries for the exemption - HELD THAT:- The instant application has been filed online on 06.12.2021 and the question raised therein is about the applicability of GST on entrance fee collected for entry into Brindavan Gardens and toll collected for use of Bridge. The assessment order and the notice issued by concerned authorities as mentioned supra, also pertains to the applicability of GST on entrance fee collected for entry into Brindavan Gardens and toll collected for use of Bridge. The issues raised in the instant application and the issues mentioned in the assessment order and the notice mentioned supra are one and the same i.e., applicability of GST on entrance fee collected for entry into Brindavan Gardens and toll collected for use of Bridge. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled. The application is rejected as inadmissible, in terms of first proviso to Section 98(2) of the CGST Act 2017.
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