Page 190 - GSTL_14th May 2020_Vol 36_Part 2

292 GST LAW TIMES [ Vol. 36
reational services/Amusement park and similar attraction services) - Rate of
CGST on supply of amusement services in amusement park like merry-go
rounds and other rides being made to visitors shall be 9% according to Notifi-
cation No. 11/2017-C.T. (Rate) and 9% as per the corresponding State Notifica-
tion. [para 4]
Ruling in favour of assessee
REPRESENTED BY : Shri Pravin Shah, CA (Consultant), for the Assessee.
[Order]. - Proceedings : The present application has been filed under Sec-
tion 97 of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods
and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act” and GGST
Act”) by M/s. Superstar Amusement Pvt. Ltd., Ahmedabad, the applicant seek-
ing an advance ruling in respect of the following question :
• What rate of tax is applicable when they are giving access right to
visitor for individual joy rides in their amusement park?
At the outset, we would like to make it clear that the provisions of both the CGST
Act and GGST Act are the same except for certain provisions. Therefore, unless a
mention is specifically made to any dissimilar provisions, a reference to the
CGST Act would also mean a reference to the same provision under the GGST
Act. Further to the earlier, henceforth for the purpose of this Advance Ruling, the
expression ‘GST Act’ would mean CGST Act and GGST Act.
2. Facts and Contention - As per the applicant :
The submission, as reproduced verbatim, could be seen thus -
STATEMENT OF THE RELEVANT FACTS HAVING A BEARING ON
THE QUESTION(S) ON WHICH THE ADVANCE RULING IS
REQUIRED :
(I) This application is being preferred by M/s. Superstar
Amusement Pvt. Ltd. (“Applicant”), a company incorporated
in India under the provisions of the Companies Act, 1956, hav-
ing its registered office at Ghanshyambhai K. Patel, 26, Vive-
kanand Co-op Society Ltd., Amraiwadi, Ahmedabad-380 026.
(II) Applicant is running Amusement park at Kankaria Lake front
in the name of “Amusement World” with the support of Ah-
medabad Municipal Corporation. They have installed more
than 15 joy rides for children as well as for adult. They are
running joy rides with two types of schemes, viz.
(i) They are taking fees at the entry point and giving right
for unlimited times ride within their premises to visitors,
except 2-3 big rides in their premises; and
(ii) The visitor, who wants to enjoy that 2-3 big rides have to
pay extra money for per ride enjoyment.
(III) Their concern is that GST Department has clearly given indi-
cation or clarification in their 25-1-2018 meeting that for every
joy rides whether on entry basis or per ride basis, GST will be
applicable @ 18% only which was 28% at initial level. And as
per circular, they are collecting GST and pay regularly to the
Govt. on the monthly basis.
(IV) Ahmedabad Municipal Corporation, vide their letter dated
22-3-2018, give them instruction that they have to apply two
types of GST rate in their Amusement Park, viz. (i) they have
to charge GST @ 18% when they are collecting entry fees at the
[gate and] they have to collect GST @ 28% when they are
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