Amusement Park ride karts cannot be classified as Motor Vehicle

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...