https://www.taxtmi.com/caselaws?id=382400 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. en-us Mon, 08 Apr 2019 00:00:00 +0530 Mon, 10 Mar 2025 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382400 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. Case-Laws GST Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382400