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TMI Blog2020 (4) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 01/2018Central Tax (Rate), dated 25th January, 2018) - 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. - GUJ/GAAR/R/17/2019 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/17) - - - Dated:- 28-8-2019 - R.B. MANKODI AND G.C. JAIN MEMBER Present for the applicant : Shri Pravin Shah, CA (Consultant) PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... talled more than 15 joy rides for children as well as for adult. They are running joy rides with two types of schemes, viz. (i) They are taking fees at the entry point and giving right for unlimited times ride within their premises to visitors, except 2-3 big rides in their premises; and (ii) The visitor, who wants to enjoy that 2-3 big rides have to pay extra money for per ride enjoyment. (III) Their concern is that GST Department has clearly given indication or clarification in their 25.01.2018 meeting that for every joy rides whether on entry basis or per ride basis, GST will be applicable @18% only which was 28% at initial level. And as per circular, they are collecting GST and pay regularly to the Govt. on the monthly basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are running joy rides with two types of schemes, viz. (i) They are taking fees at the entry point and giving right for unlimited times ride within their premises to visitors, except 2-3 big rides in their premises; and (ii) The visitor, who wants to enjoy that 2-3 big rides have to pay extra money for per ride enjoyment. Applicant has sought for advance ruling on the question that what is the classification of Amusement services in Amusement Park like merry-go rounds and other rides and what rate of tax is applicable when they are giving access right to visitor for individual joy rides in their amusement park? We find that the applicant is supplying services by way of access to amusement facilities including merry-go rounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ater parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. 14 - However, subsequently, the GST Council had recommended reduction of GST rate on services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go-rounds, go-carting and ballet from 28 per cent to 18 per cent. Accordingly, department has issued the Notification No. 01/2018- Central Tax (Rate), dated 25th January, 2018 to amend the above Notification No.11/2017-Central Tax (Rate), dated 28th June, 2017 to that effect, extract whereof is reproduced below: Sl.No. Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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