With brief reasons, state whether the following will attract GST levy: Kaziranga National Park collecting ₹ 200 per person as entrance fee.
CS Professional · Advanced Tax Laws · PYQS · December 2019
With brief reasons, state whether the following will attract GST levy: Kaziranga National Park collecting ₹ 200 per person as entrance fee.
Answer & Explanation:
As per S.No. 79 of Notification No. 12/2017-C.T (Rate) dated 28.6.2017, Entrance/ admission fee received by national park from visitors is not liable for GST .
Topics: Goods and Services Tax (GST)
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