GST rate on access right to visitor for joy rides in amusement park

By Editor1 Goods and Services Tax Judiciary August 28, 2019

Case Name: In re Superstar Amusement Pvt. Ltd (GST AAR Gujarat)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
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 (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax A...

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