https://www.taxtmi.com/caselaws?id=426568 Go-karts designed for use only on specially prepared tracks or closed circuits, and used primarily for amusement, are classifiable as amusement park rides under Heading 9508 because Chapter Note 6 and the amended heading cover devices that carry or direct persons over a fixed or restricted course for entertainment. They are not classifiable under Heading 8703, since they are neither roadworthy nor designed in the tariff sense for transport of persons. As the goods fall under Heading 9508, GST applies under Sl. No. 441A of Schedule III to the rate notification, and the residual entry does not apply. en-us Fri, 12 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426568 Go-karts designed for use only on specially prepared tracks or closed circuits, and used primarily for amusement, are classifiable as amusement park rides under Heading 9508 because Chapter Note 6 and the amended heading cover devices that carry or direct persons over a fixed or restricted course for entertainment. They are not classifiable under Heading 8703, since they are neither roadworthy nor designed in the tariff sense for transport of persons. As the goods fall under Heading 9508, GST applies under Sl. No. 441A of Schedule III to the rate notification, and the residual entry does not apply. Case-Laws GST Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426568