Advance Ruling— Section 98 of CGST Act— In the instant case, the applicant is a Public Limited company registered under GST. The Applicant is engaged in the administration of irrigation projects coming under Cauvery river basin. They are also engaged in maintaining Brindavan Garden at KRS Dam.

The applicant has sought advance ruling in respect of the following questions:

a. Is Brindavan Garden Park entrance fee exempt vide Notification No.12/2017-Central Tax(Rate) dtd.28.06.2017 under the following entries?

Entry No. 79 - Services by way of admission to a national park (Heading 9996)

Entry No. 81 (b) - Services by way of right to admission to musical performance (Heading 9996)

Entry No. 76 - Services by way of public conveniences, such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets(Heading 9994)

b. Is toll collection for use of Bridge is exempt vide Notification No.12/2017 Central Tax (Rate) dtd.28. 06.2017 under the following entries?

Entry No. 23 - Services by way of access to a road or a bridge on payment of toll charges

Entry No. 23(A) - Services by way of access to a road or a bridge on payment basis.

This authority examined the records and observed that the instant application has been filed and the question raised therein is about the applicability of GST on entrance fee collected for entry into Brindavan Gardens and toll collected for use of Bridge. The assessment order and the notice issued by concerned authorities also pertains to the applicability of GST on entrance fee collected for entry into Brindavan Gardens and toll collected for use of Bridge.

Held that— The application is rejected as “inadmissible”, in terms of first proviso to Section 98(2) of the CGST Act 2017.