In re Bandai Namco India Private Limited (GST AAAR Maharashtra)
The Appellate Authority for Advance Ruling, hereby, uphold the ruling pronounced by the Advance Ruling Authority, wherein it was held that the gaming zone operated by the Appellant in the mall premises would attract GST at the rate of 28% (CGST @ 14% + SGST@ 14%) in terms of the entry (iiia) of Sr.34 of the Notification No. 11/2017-C.T. (Rate) dated 28.06.2017 as amended by the Notification No. 1/2018 –C.T. (Rate) dated 25.01.2018.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, MAHARASHTRA
PROCEEDINGS
(under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. Bandai Namco India Private Limited (herein after referred to as the “Appellant”) against the Advance Ruling No. GST-ARA- 109/ 2018-19/B-37 dated 08.04.2019
BRIEF FACTS OF THE CASE
1.1. Bandai Namco Entertainment Inc. (‘BNEI’) is a Japanese video game development company and publisher. BNEI also releases videos, music, and other entertainment products related to its intellectual properties (IP). It has the operation in all major countries around the globe including India.
1.2. The Indian arm is operated by means of a private company set-up under the Companies Act, 1956 bearing the name of Bandai Namco India Private Limited (“BN I PL’ or ‘the Company’ or ‘We’).
1.3. The Company provides family entertainment centres built on Japanese standards of safety and peace of mind. The Company offers arcade games and other attractions, mainly based around Pac-Man and Ghostly Adventures themes.
2. We have registered office at T-01, 3rd Floor, Oberoi Mall, Goregaon East, Mumbai 400063 and are engaged in providing amusement facility services and running family entertainment centre in Oberoi Mall, Mumbai since October 2016.
2.1. The Company for its above-mentioned business operations, has stationed various gaming equipment and machines for different age groups, consisting of kids, teenagers and adults. The equipment and machines are either coin operated or card operated in its faculty.
2.2. The various gaming equipment are classified based on the nature of games involving physical as well as mental skills which are coin operated, and card operated such as:
