Case LawRAJ/AAR/2019-20/24
Chandmal Narayandas Consortium ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- October 24, 2019
- Type:
- Advance Ruling
- Members:
- JP Meena, Hemant Jain
Subject
18% GST applicable on ticket charges for Toy Train facility and ticket charges for Pedal Boat facility provided in a Muncipal Park
Classification
Summary
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%).
Judgement
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 p…