AAR: Entry fee into Municipal Park, ticket charges for Toy Train and Pedal Boat taxable at 18%

Rajasthan AAR holds that the rate of GST on fee collected for entry into Municipal Park, ticket charges for Toy Train Facility and ticket charges for Pedal Boat facility is 18% (SGST plus CGST); Observes that applicant has got contract of integrated operation, maintenance and management of recreation facilities and amenities within the boundary of Municipal Park; The activities carried out by applicant are in nature of recreational and amusement activities covered under Chapt...