https://www.taxtmi.com/caselaws?id=382400 The Authority for Advance Ruling (AAR) held that the gaming zone operated by Bandai Namco India Private Limited (BNIPL) in Oberoi Mall, Mumbai, does not qualify as an amusement park but rather as an amusement facility. Therefore, the applicable GST rate for operating the gaming zone remains at 28% as per Notification No. 01/2018-Central Tax (Rate), effective from January 25, 2018. en-us Mon, 08 Apr 2019 00:00:00 +0530 Wed, 28 Aug 2019 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382400 The Authority for Advance Ruling (AAR) held that the gaming zone operated by Bandai Namco India Private Limited (BNIPL) in Oberoi Mall, Mumbai, does not qualify as an amusement park but rather as an amusement facility. Therefore, the applicable GST rate for operating the gaming zone remains at 28% as per Notification No. 01/2018-Central Tax (Rate), effective from January 25, 2018. Case-Laws GST Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382400