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Amusement Park ride karts cannot be classified as Motor Vehicle
Case Law Details
- Case Name
- In re KNK Karts (P) Limited (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re KNK Karts (P) Limited (GST AAR Karnataka)
Amusement Park ride Karts cannot be classified as Motor Vehicle, will attract GST @ 18%
The AAR, Karnataka in the matter of M/s KNK Karts (P) Ltd [Advance Ruling No. KAR ADRG 20/2022 dated August 12, 2022] has held that the amusement park ride karts (Product) cannot be classified as Motor Vehicle and will attract GST @ 18% under HSN 9503 of the Customs Tariff Act, 1975 (Customs Tariff Act).
Facts:
M/s KNK Karts (“the Applicant”) has manufactured amusement park ride karts (“the Product”) and supply them for joy riding both for children an...
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