GST @18% ON ENTRY AND AMUSEMENT SERVICES IN MUNICIPAL PARK—NO EXEMPTION UNDER NOTIF.12/2017

GST @18% ON ENTRY AND AMUSEMENT SERVICES IN MUNICIPAL PARK—NO EXEMPTION UNDER NOTIF.12/2017

RAJASTHAN AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Case Title-M/s Chandmal Narayandas Consortium

(GST AAR RAJASTHAN)

Advance Ruling No. RAJ/AAR/2019-20/24

Date of Judgment/Order- 24th October 2019

IMPORTANT PARAGRAPHS

Para No. 2 OUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT:

1. What is applicable rate of GST on Entry Fees collected for allowing entry in to Municipal Park Subhash Udhyan?
2. What is applicable rate of GST on ticket charges for Toy Train facility provided in Municipal Park Subhash Udhyan?
3. What is applicable rate of GST on ticket charges for Pedal Boat facility provided in Municipal Park Subhash Udhyan?

Para No. 5 FINDINGS, ANALYSIS & CONCLUSION:

The 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

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 Pedal Boat facility provided in Subhash Udhyan is @18% (SGST 9% +CGST 9%).