2020 (1) TMI 663

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....ovisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". • The issue raised by M/s. Chandmal Narayandas Consortium, 34/7, Jatiya Colony, Pahar Ganj, Ajmer, Rajasthan 305001 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (a) &(e) given as under: a. Classif....

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....ticket charges for Toy Train facility and ticket charges for Pedal Boat facility provided in Municipal Park Subhash Udhyan. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT: a. What is applicable rate of GST on Entry Fees collected for allowing entry in to Municipal Park Subhash Udhyan? b. What is applicable rate of GST on ticket charges for Toy Train facility provided in Municipal Park Subhash Udhyan? c. What is applicable rate of GST on ticket charges for Pedal Boat facility provided in Municipal Park Subhash Udhyan? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 05.09.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. On behalf of the applicant Shri Sanjeev Jain, C....

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....nd Sporting Services) under Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 (as amended). The relevant extract of the Notification is reproduced below: Sl. No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition 34 Heading 9996 (Recreational Cultural and Sporting Services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium]73 9 - (ii) Services by way of admission To exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.     [(iii) Services by way of admission to amusement parks including theme parks, water parks, joy....