GST on ticket of Entry to Municipal Park, Toy Train, Pedal Boat Facility
Below questions were raised to the Advance Ruling Authority:
1. What is applicable rate of GST on Entry Fees collected for allowing entry into Municipal Park Subhash Ushyan.
2. What is applicable rate of GST on ticket charges for toy train facility provided in the park.
3. What is applicable rate of GST on ticket charges for pedal boat facility provided in the park.
The applicant has got contract of integrated operation, maintenance and management of recreation facilities and amenities within the boundary of Subhash Udhyan (Municipal park), Ajmer from Municipal Corporation, Ajmer.
The applicant is presently charging fee for allowing entry of visitors into Subhash Udhyan and for facilities such as Toy train, Pedal Boat etc. on chargeable basis.
The activity carried out by the applicant i.e. allowing entry into Subhash Udhyan and other facilities of Toy train, Pedal Boat are in nature of recreational and amusement activities.
The above 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 (as amended).
In view of the above, 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% (SGST9%+CGST9%).
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