TMI Blog2022 (3) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - KAR ADRG 10/2022 - - - Dated:- 14-3-2022 - DR. M.P. RAVI PRASAD AND SRI. T. KIRAN REDDY, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es by way of public conveniences, such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets(Heading 9994) b. Is toll collection for use of Bridge is exempt vide Notification No.12/2017 Central Tax (Rate) dtd.28. 06.2017 under the following entries? Entry No. 23 - Services by way of access to a road or a bridge on payment of toll charges Entry No. 23(A) - Services by way of access to a road or a bridge on payment basis. 4. An assessment order U/s 63 of the KGST CGST Act, 2017 in FORM GST ASMT-15, dated 02.11.2021 has been issued by ACCT, LGSTO-215, Mandya. It is observed from the assessment order that the Applicant has been collecting entry fee for entry into Brindavan Gardens and has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by the applicant and also their submissions made by their learned representative during the time of hearing. 10. The issue before us is the admissibility / maintainability of the instant application and the said admissibility is governed by the first proviso to Section 98 (2) of the CGST Act, 2017, which reads as under: The Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of applicant under any provisions of this Act . Thus the conditions to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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