Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
GST Rate for Amusement Park Joy Rides: 18% ruling aligns with Notification No. 01/2018-Central Tax The Authority for Advance Ruling determined that the applicable GST rate for providing access to individual joy rides in an amusement park operated by ...
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GST Rate for Amusement Park Joy Rides: 18% ruling aligns with Notification No. 01/2018-Central Tax
The Authority for Advance Ruling determined that the applicable GST rate for providing access to individual joy rides in an amusement park operated by M/s. Superstar Amusement Pvt. Ltd. is 18%. This decision was based on the HSC code for amusement park services, which falls under a reduced GST rate of 18% as per Notification No. 01/2018-Central Tax (Rate). The ruling aligned with the revised GST rates for amusement services set by the GST Council.
Issues Involved: Rate of tax applicable for access right to individual joy rides in an amusement park.
Issue Analysis:
Facts and Contention: The applicant, M/s. Superstar Amusement Pvt. Ltd., sought an advance ruling on the applicable tax rate for providing access to individual joy rides in their amusement park. They operate under two schemes: one offering unlimited rides for a fee at the entry point and the other requiring additional payment for specific big rides. The applicant claimed that the GST Department indicated a tax rate of 18% for all joy rides, based on a circular from 25.01.2018. However, the Ahmedabad Municipal Corporation instructed them to apply two GST rates: 18% for entry fees and 28% for individual ride access fees.
Discussion and Findings: The Authority for Advance Ruling reviewed the case details, documents, and submissions. They determined that the applicant provides access to amusement facilities, including merry-go rounds and other rides, in their amusement park. The relevant HSC code for such services is 99969/999691, covering amusement park and similar attraction services. Initially, the GST rate for admission to amusement parks was 28%, but it was later reduced to 18% through Notification No. 01/2018-Central Tax (Rate) dated 25th January, 2018. Consequently, the applicable CGST and GGST rate for the amusement services provided by the applicant is 9%, resulting in a combined GST rate of 18%.
Conclusion: The ruling states that the HSC code for amusement services in the amusement park is 99969/999691, with the tax rate set at 18% GST for providing access to individual joy rides. This decision aligns with the revised GST rates for amusement services, as per the relevant notifications issued by the GST Council.
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