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2020 (1) TMI 663 - AAR - GSTRate of GST - Entry Fees collected for allowing entry in to Municipal Park Subhash Udhyan - ticket charges for Toy Train facility provided in Municipal Park Subhash Udhyan - ticket charges for Pedal Boat facility provided in Municipal Park Subhash Udhyan - N/N. 11/2017- Central Tax (Rate) dated 28.06.2017 (as amended) - HELD THAT:- The rate of GST on entry fee, ticket charges for Toy Train facility and for Pedal Boat facility provided in Subhash Udhyan (Municipal Park)) is 18% - further, the activity carried out by the applicant is not covered under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 (as amended) and thus contention of the applicant for exemption from GST is not correct.
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