https://www.taxtmi.com/caselaws?id=391050 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 Boat facility within the park would be 18% (9% SGST + 9% CGST). The Authority classified these activities as recreational and amusement services falling under Chapter Heading 9996, dismissing the applicant's claim for exemption under Notification No. 12/2017. 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. en-us Thu, 24 Oct 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391050 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 Boat facility within the park would be 18% (9% SGST + 9% CGST). The Authority classified these activities as recreational and amusement services falling under Chapter Heading 9996, dismissing the applicant's claim for exemption under Notification No. 12/2017. 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. Case-Laws GST Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391050