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of <h1>GST Rate for Amusement Park Joy Rides: 18% ruling aligns with Notification No. 01/2018-Central Tax</h1> <h3>In Re: M/s. Superstar Amusement Pvt. Ltd. Versus</h3> In Re: M/s. Superstar Amusement Pvt. Ltd. Versus - 2020 (36) G. S. T. L. 291 (A. A. R. - GST - Guj.) 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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