Amusement park classification under GST turns on the real nature of the venue, not entertainment alone.

A mall-based gaming zone with coin- or card-operated machines was treated as an amusement facility rather than an amusement park for GST classification. In applying the concessional rate entry, the analysis relied on common parlance, the wording of the rate notification, and the distinction between a permanent park-like venue and equipment-based amusement within a building. The absence of a GST definition for "amusement park" led to reference to the Bombay Entertainment Duty Act, 1923, which supports a park-oriented meaning. As the service did not answer that description, the reduced GST rate was held inapplicable and the higher rate applied.

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Issues: Whether the gaming zone operated in a mall is classifiable as an "amusement park" eligible for the reduced GST rate under the amended rate notification, or as an "amusement facility" taxable at the higher rate.

Analysis: The expression "amusement park" was not defined in the GST enactment, so the nature of the service was examined from the statutory rate entry, the common understanding of the words, and the contextual distinction introduced by the rate amendment. The Court drew support from the definition of "amusement park" in the Bombay Entertainment Duty Act, 1923, which contemplates a place where various amusements are provided on a permanent basis in a large area, and contrasted it with an amusement facility, which may consist of equipment or a building used for a particular purpose. The gaming zone was found to consist of coin or card operated machines installed within a mall, offering amusement through deployed equipment rather than through a park-like venue. The reduced rate entry was therefore held to apply to amusement parks of the kind described in the notification and not to the applicant's gaming zone.

Conclusion: The gaming zone does not qualify as an amusement park and is instead an amusement facility. The applicable GST rate is 28%.

Final Conclusion: The application for a lower GST rate failed, and the service remained taxable at the higher rate under the relevant rate entry.

Ratio Decidendi: Where a taxing entry grants a concessional rate to an amusement park, the classification turns on the real nature of the premises and service in common parlance, and a mall-based gaming zone with installed machines is not an amusement park merely because it provides entertainment.

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