Case Law Details
Case Name : In re Superstar Amusement Pvt. Ltd (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2019/17
Date of Judgement/Order : 28/08/2019
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re Superstar Amusement Pvt. Ltd (GST AAR Gujarat)
Question :- What rate of tax is applicable when they are giving access right to visitor for individual joy rides in their amusement park?
Answer :- The HSC code (Tariff Group/ Heading) for the supply of amusement services in Amusement Park like merry-go rounds and other rides shall be 99969/999691. The rate of tax applicable to the services will be 18% GST.
FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING,GUJARAT
PROCEEDINGS
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