9911796707
TMI Blog2022 (3) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Public Limited company registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The Applicant is engaged in the administration of irrigation projects coming under Cauvery river basin. They are also engaged in maintaining Brindavan Garden at KRS Dam. 3. The applicant has sought advance ruling in respect of the following questions: a. Is Brindavan Garden Park entrance fee exempt vide Notification No.12/2017-Central Tax(Rate) dtd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. The applicant has filed the instant application seeking advance ruling on the same issues on which the assessment order U/s 63 and notice U/s 67 of KGST and CGST Act, 2017 has been issued as mentioned supra. PERSONAL HEARING/ PROCEEDINGS HELD ON 06.01.2022 7. Sri S. Nataraju, CA, Authorised Representative of the applicant appeared for personal hearing proceedings held on 06.01.2022 and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 8. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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. 12. 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. 13. In view of the foregoing, we pass the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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