TMI Blog2020 (1) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Rate) dated 28.06.2017 (as amended) and thus contention of the applicant for exemption from GST is not correct. - RAJ/AAR/2019-20/24 - - - Dated:- 24-10-2019 - J.P. MEENA AND HEMANT JAIN MEMBER Present for the applicant: Shri Sanjeev Jain, C.A. (Authorised Representative) Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anagement of recreation facilities and amenities within the boundary of Subhash Udhyan (Municipal park), Ajmer from Municipal Corporation, Ajmer. The applicant is charging entry fee as authorized by Municipal Corporation for allowing entry of visitors into Subhash Udhyan. Other facilities i.e. Toy train, Pedal Boat etc. are also being provided in Subhash Udhyan on chargeable basis. The applicant has got an opinion that entry in Municipal Park is exempted from GST if charges are less than ₹ 250/- per person. Similar exemption in his opinion is also available for ticket charges for Toy Train facility and ticket charges for Pedal Boat facility provided in Municipal Park Subhash Udhyan. 2. QUESTIONS ON WHICH THE ADVANCE RULING I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities within the boundary of Subhash Udhyan (Municipal park), Ajmer from Municipal Corporation, Ajmer. The applicant is presently charging fee for allowing entry of visitors into Subhash Udhyan and for facilities such as Toy train, Pedal Boat etc. on chargeable basis. The activity carried out by the applicant i.e. allowing entry into Subhash Udhyan and other facilities of Toy train, Pedal Boat are in nature of recreational and amusement activities. The above mentioned activities are covered under Chapter Heading 9996 (Recreational Cultural and Sporting Services) under Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 (as amended). The relevant extract of the Notification is reproduced below: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i), (ii), (iii), [(iiia),]76 (iv) and (v) above. - In view of the above, 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% (SGST 9%+CGST 9%) Further, we find that 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. 6. In view of the foregoing, we rule as follows:- RULING The rate of GST on fee collected for entry into Subhash Udhyan (Municipal Park), ticket charges for Toy Train facility and ticket charges for P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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