https://www.taxtmi.com/caselaws?id=394689 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. en-us Wed, 28 Aug 2019 00:00:00 +0530 Tue, 18 Mar 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394689 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. Case-Laws GST Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394689