9911796707
TMI Blog2020 (4) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... " and GGST Act"] by M/s. Superstar Amusement Pvt. Ltd., Ahmedabad, the applicant seeking an advance ruling in respect of the following question: * What rate of tax is applicable when they are giving access right to visitor for individual joy rides in their amusement park? At the outset, we would like to make it clear that the provisions of both the CGST Act and GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the GGST act. Further to the earlier, henceforth for the purpose of this Advance Ruling, the expression 'GST Act' would mean CGST Act and GGST Act. 02. FACTS AND CONT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they have to apply two types of GST rate in their Amusement Park, viz. (i) they have to charge GST @18% when they are collecting entry fees at the e they have to collect GST @28% when they are collecting fees to access individual because that is not included in the entry point. (V) They have discussed many times with the authority that Govt. intention is not such, even in the Circular, which was issued in the February- 2018, it is clearly mentioned that enjoying camel ride, horse ride, boat ride is consider as joy rides and GST is applicable @ 18% thereon. 03. HEARING: Preliminary hearing in the matter was held on 10.05.2018, Shri Pravin Shah, CA appeared and requested for admission of application as per contentions made in their a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amusement Park like merry-go rounds and other rides shall be 99969/999691, as detailed hereunder: "99969 Other amusement and recreational services 999691 Amusement park and similar attraction services This service code includes services involving organization, operation, admission to and other related services of i. amusement parks ii. attractions and fun fair iii. operation of preserved railways iv. other similar attractions." We note that, initially, as per Notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017, 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 was 28 per cent, extract whereof is reproduced below: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be 9% according to Notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017, as amended (vide Notification No. 01/2018Central Tax (Rate), dated 25th January, 2018), as mentioned above. Further, the rate of GGST on the aid services shall be also 9% as per the corresponding Notification to the Notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017, as amended by Notification No. 01/2018- Central Tax (Rate), dated 25th January, 2018, issued under GGST Act, 2017. Thus, currently the tax rate to be applied to impugned services is 18% GST. In light of the above, we rule as under: RULING Question :- What rate of tax is applicable when they are giving access right to visitor for individual joy rides in their amusemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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