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TMI Blog2020 (1) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... t are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". * The issue raised by M/s. Chandmal Narayandas Consortium, 34/7, Jatiya Colony, Pahar Ganj, Ajmer, Rajasthan 305001 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (a) &(e) given as under: a. Classification of goods and / or Services or both; e. determination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Udhyan. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT: a. What is applicable rate of GST on Entry Fees collected for allowing entry in to Municipal Park Subhash Udhyan? b. What is applicable rate of GST on ticket charges for Toy Train facility provided in Municipal Park Subhash Udhyan? c. What is applicable rate of GST on ticket charges for Pedal Boat facility provided in Municipal Park Subhash Udhyan? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 05.09.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. On behalf of the applicant Shri Sanjeev Jain, C.A. (Authorized Representative) appeared for PH. At the time of PH, he was intimated that CGST component of fee is not yet deposited. He assure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, Section or Heading Description of Service Rate (per cent.) Condition 34 Heading 9996 (Recreational Cultural and Sporting Services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium]73 9 - (ii) Services by way of admission To exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. [(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go- carting and ballet. 9 - }74 [(iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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