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of <h1>Ruling: GST Rate for Recreational Services in Municipal Park</h1> <h3>In Re: M/s. Chandmal Narayandas Consortium,</h3> The ruling determined that the GST rate for entry fees to the Municipal Park, ticket charges for the Toy Train facility, and ticket charges for the Pedal ... Rate of GST - Entry Fees collected for allowing entry in to Municipal Park Subhash Udhyan - ticket charges for Toy Train facility provided in Municipal Park Subhash Udhyan - ticket charges for Pedal Boat facility provided in Municipal Park Subhash Udhyan - N/N. 11/2017- Central Tax (Rate) dated 28.06.2017 (as amended) - HELD THAT:- The rate of GST on entry fee, ticket charges for Toy Train facility and for Pedal Boat facility provided in Subhash Udhyan (Municipal Park)) is 18% - further, the activity carried out by the applicant is not covered under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 (as amended) and thus contention of the applicant for exemption from GST is not correct. Issues:Classification of goods and services; Determination of liability to pay tax on goods or services.Analysis:The applicant sought an advance ruling on the applicable GST rates for entry fees to a Municipal Park, ticket charges for a Toy Train facility, and ticket charges for a Pedal Boat facility within the park. The applicant believed that certain exemptions applied if charges were below a specified amount. The jurisdictional officer opined that these activities fell under taxable services at an 18% GST rate.During the personal hearing, the applicant's representative reiterated the submissions and assured the pending CGST fee would be deposited promptly. The applicant's contract involved managing recreational facilities within the park, charging fees for entry and additional services like Toy Train and Pedal Boat rides.The Authority examined the nature of the activities, deeming them recreational and amusement services falling under Chapter Heading 9996. Referring to Notification No. 11/2017, the Authority concluded that the applicable GST rate for these services was 18% (9% SGST + 9% CGST). The applicant's claim for exemption under Notification No. 12/2017 was dismissed.In the ruling, it was determined that the GST rate for entry fees to the Municipal Park, ticket charges for the Toy Train facility, and ticket charges for the Pedal Boat facility within the park would be 18% (9% SGST + 9% CGST).The ruling clarified the GST implications for the services provided by the applicant, emphasizing the standard rate of 18% for the specified activities within the Municipal Park.
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