2022 (3) TMI 907 - AAR - GST

Maintainability of application - A question which is already pending or decided - Exemption from GST - Brindavan Garden Park entrance fee - toll collection for use of Bridge - exempt vide Notification No.12/2017-Central Tax(Rate) dtd.28.06.2017 or not - relevant entries for the exemption - HELD THAT - The instant application has been filed online on 06.12.2021 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 as mentioned supra, also pertains to the applicability of GST on entrance fee collected for entry into Brindavan Gardens and toll collected for use of Bridge. The issues raised in the instant application and the issues mentioned in the assessment order and the notice mentioned supra are one and the same i.e., applicability of GST on entrance fee collected for entry into Brindavan Gardens and toll collected for use of Bridge. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled. The application is rejected as inadmissible, in terms of first proviso to Section 98(2) of the CGST Act 2017.

Summary

Issues:
Admissibility of the application seeking advance ruling on the applicability of GST on entrance fee collected for entry into Brindavan Gardens and toll collected for the use of Bridge.

Analysis:
The Applicant, a Public Limited company engaged in irrigation projects and maintaining Brindavan Garden at KRS Dam, filed an application for advance ruling under Section 97 of CGST Act, 2017 and KGST Act, 2017. The questions raised pertained to the exemption of entrance fee for Brindavan Garden Park and toll collection for the use of the Bridge under specific entries of the notifications. An assessment order and a notice were issued indicating non-payment of GST on the entry fee and other charges collected by the Applicant.

During the personal hearing, the Authorized Representative reiterated the facts. The Authority noted that the provisions of CGST Act and KGST Act are similar unless specified otherwise. The key issue was the admissibility of the application, governed by the first proviso to Section 98(2) of the CGST Act, which prohibits admission if the question raised is pending or decided in any proceedings concerning the applicant under the Act.

Upon examination, it was found that the questions raised in the application regarding the GST applicability on the entrance fee and toll collection were identical to those in the assessment order and notice issued by authorities. As a result, the first proviso to Section 98(2) of the CGST Act was deemed applicable, leading to the rejection of the application as "inadmissible."

Therefore, the ruling declared the application inadmissible under the first proviso to Section 98(2) of the CGST Act, 2017, due to the questions raised being the same as those in the assessment order and notice, rendering the application redundant.